尉计酒价質多本孝 195 UNVERSITY OF INTERNATONAL BUS NESS AND ECONOMCS Chapter 12 Pooling of Interests Accounting CASIO
Chapter 12 Chapter 12 Pooling of Interests Accounting
I.教学目的 The student will learn about > the reason why pooling accounting is preferred by most of the companies involved in business combinations > the difference between purchase accounting and pooling accounting >the unique attributes of pooling of interests accounting >how to read a stockholders'equity account after pooling of interests 的重价首华大考
I. 教学目的 The student will learn about ¾the reason why pooling accounting is preferred by most of the companies involved in business combinations ¾the difference between purchase accounting and pooling accounting ¾the unique attributes of pooling of interests accounting ¾how to read a stockholders’ equity account after pooling of interests
Ⅱ.教学计划 This chapter will cover 3 hours.2 hours for the introduction of background information and explanations of terms and the texts.And the other 1 hour for discussion and practice. 的重价首多4
II. 教学计划 This chapter will cover 3 hours. 2 hours for the introduction of background information and explanations of terms and the texts. And the other 1 hour for discussion and practice
Ⅱ.教学方法 Translation of key sentences Paraphrasing of key words and expressions Explanation of new terms Summarizing of key passages Discussion of important issues Questions and answers:interaction between teachers and students 约重价生5
III. 教学方法 Translation of key sentences Paraphrasing of key words and expressions Explanation of new terms Summarizing of key passages Discussion of important issues Questions and answers: interaction between teachers and students
V.背景知识 Pooling of interests accounting is one of the primary methods used to account for business combinations. About half a century ago,the method was first applied to public utilities by regulatory bodies. 数价首华4
IV. 背景知识 Pooling of interests accounting is one of the primary methods used to account for business combinations. About half a century ago, the method was first applied to public utilities by regulatory bodies
Most corporate growth occurs through mergers and acquisitions (M&A) Merger賺并is any combination that forms one economic unit from two or more previous ones, handled 1. as a pooling of interest,or 2.as a purchase 约价首多大考
Most corporate growth occurs through mergers and acquisitions (M&A) Merger兼并 is any combination that forms one economic unit from two or more previous ones, handled 1. as a pooling of interest, or 2. as a purchase
◆Acquisition收购refers to a consolidation in which the acquirer purchases all assets and liabilities of the acquiree
Acquisition收购 refers to a consolidation in which the acquirer purchases all assets and liabilities of the acquiree
◆Pooling of interests权益/产权合并会计法 is a method of accounting whereby the consolidated balance sheet is constructed by simply adding together the balance sheets of the merged companies 数更价首5大考
Pooling of interests权益/产权合并会计法 is a method of accounting whereby the consolidated balance sheet is constructed by simply adding together the balance sheets of the merged companies
◆Purchase accounting购买会计法is a method of accounting whereby the consolidated balance sheet is prepared in much the same way the acquiring firm would buy any capital asset of the acquired firm, paying for it with cash,debt,or stock of the acquiring company 数更价首5大考
Purchase accounting 购买会计法 is a method of accounting whereby the consolidated balance sheet is prepared in much the same way the acquiring firm would buy any capital asset of the acquired firm, paying for it with cash, debt, or stock of the acquiring company
V.重点讲解 1.概念讲解 ◇carry forward结转:the transfer of the total from one column of figures to the next in accounting
V. 重点讲解 1.概念讲解 carry forward结转: the transfer of the total from one column of figures to the next in accounting