The Rule 22 in International Accounting Principles regulates that accounting should be dealt with by purchasing or pooling of interests.
《国际会计准则》第22号中规定,企业合并根据合并的性质采用购买法或股权联合法进行会计处理。
Through analysing the quality and form of the business combination, the author researches,the mertits and demerits of purchase method and pooling of interest method.
本文在深入剖析企业合并性质与形式的基础上 ,比较研究了企业合并购买法与股权联合法的利弊得失 ,并结合我国当前及预计今后一段时期的社会经济环境特点 ,提出了至少在今后的 5年内 ,我国应允许购买法与股权联合法在“互斥”原则下选择采用的观点。
It is related to the incentive character and the executive s Stock Option Value for how to collocate the restricted stock and the stock option in the executive s equity compensation contract.
经理人股权薪酬合约中限制性股票和股票期权如何配置与其激励特性及经理人股票期权价值相关。
The Research on Application of Purchase Method and Pooling of Interests Method in Enterprise s Combined;
企业合并中购买法与股权联合法的应用研究
Traded Options Division [Stock Exchange of Hong Kong Limited]
股票期权科〔香港联合交易所有限公司〕
Traded Options Committee [Stock Exchange of Hong Kong Limited]
股票期权委员会〔香港联合交易所有限公司〕
in terms of various type such as: informal cooperation, bond agreement, international unite and stock right participation to establish strategy ally;
以非正式合作、契约性协议、国际联合、股权参与等多种形式构成了战略联盟；
joint Conference Follow-up Unit
联合会议后续工作股
Federation internationale des Ligues des droits de l'homme
国际人权联盟联合会(人权联会)
Another aspect of dominance that these two ventures demonstrate is that dominance and ownership are not necessarily related.
在这两个直管合资企业中可以看出另外一点，那就是管理权与股权没有什么绝对的联系。
International Federation of Human Rights
国际人权联合会(人权联合会)
Stock Right Set in Joint-Stock System;
关于股份合作制股权设置的完善探讨
Research on the Association between Ownership Structure and Majority Shareholders Interest Flow;
股权结构与大股东利益流动关联关系的研究
Reduction of the State-owned StocksA Rational Approach to Optimizing the Stock Right Structure;
国有股缩股:优化上市公司股权结构的合理选择
On the Structure of the Property Ownership in the Setup of the Shareholding in Joint-Stock Enterprises;
论股份合作企业股权设置中的产权归属结构
Shareholder s Information Right in Affiliated Transaction of the Listed Company;
论上市公司关联交易中的股东知情权
Research on the Relation between Stock Right Structure and Profits of the Listed Companies;
上市公司股权结构与效益的关联研究
Structure of stocks,related-party over-transactions and value of firms;
股权结构、超额关联购销与公司价值
Resources,Control and the Stability of Strategic Alliance in Stockholder s Rights Type;
资源、控制与股权式战略联盟的稳定性
Research on the Boundary of Non-equity Strategic Alliance;
关于非股权战略联盟边界问题的探讨
Dynamic Stabilization of Non-equity Strategic Alliance;
实施非股权战略联盟的动态稳定过程