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2024-02-04 17:21這個(gè)方式方法基礎(chǔ)課件哪里講到了？
所屬：CFA Level II > Financial Statement Analysis 視頻位置 相關(guān)試題
來源： 視頻位置 相關(guān)試題
1個(gè)回答
Goollii助教
2024-02-06 19:11
該回答已被題主采納
同學(xué)您好，
這是原版書里的課后題，提到的這個(gè)pooling accounting method在實(shí)務(wù)中已經(jīng)廢棄了，做一般了解即可。相比購買法，pooling method以歷史成本進(jìn)行計(jì)量。
In the past, business combinations could be accounted for either as a purchase transaction or as a uniting (or pooling) of interests. However, the use of the pooling accounting method for acquisitions is no longer permitted, under the pooling of interest method, which causes all of assets and liabilities to be reported at historical book value. The excess of assets over liabilities generally is lower using the historical book value method than using the fair value method。
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