Especially it analyzes the reasons that maintain the pooling of interest method,and judgement for continuity of equity.
特别对日本继续保留权益结合法的原因、权益持续的识别与判断进行了剖析,对购买、权益结合和共同控制下交易的会计处理要点进行了阐述。
With the expanding application of fair value measurement attributes,recognition, measurement and disclosure of assets holding gains and losses is attracted more attention.
随着公允价值等计量属性应用范围的不断扩大,资产持有损益的确认、计量和披露规范的研究逐渐受到重视。
On China's Securities Investment Fund Holders of the Rights and Interests of Protection
对我国证券投资基金持有人权益保护问题的探析
Improving Fund Holder Rights for China s Securities Investment Funds--Improving Corporate Governance of China s Securities Investment Funds;
中国证券投资基金持有人权益保护之加强—改善中国证券投资基金治理
On the Legal Protection of Contract-type Securities Investment Fund Holders' Interest
论契约型证券投资基金持有人利益的法律保护
Protection of policyholder interests after life insurer′s bankruptcy
寿险公司破产后保单持有人的权益保护
Study on the Guarantee Mechanism of Civil Laws for the Fund-share Holders Rights and Profit;
证券投资基金份额持有人权益民法保障机制研究
Financial Creditor s Right Benefits Protection of Game Theory;
基于博弈论视角的金融债权人利益保护
Their previous property rights and interests shall be maintained and protected.
财产方面的原有权益仍予保持和保护。
China security investment fund management company s governance and supervi sionsystem and fund holder s interest protection;
我国证券投资基金管理公司的治理监督机制与基金持有人的利益保护
Some Ideas on the Law Guarantee for Bankcard Holder s Rights;
对银行卡持卡人权益保护的法律思考
The Legal Study on the Protection of the Holder of the Contractual Securities Investment Fund;
契约型证券投资基金持有人保护的法律研究
Research on the Protection for the Creditor's Interests Based on Capital System
基于资本制度的债权人利益保护研究
On Legal System of Protection of Bondholders;
论我国公司债券持有人利益保护制度
Effective protection was thus given to the lawful rights and interests of the registered trademark owners.
有效地保护了商标注册人的合法权益。
On Acquisition, Creation, Loss and Modification of Ownership of Ships and the Protection of Third Parties Interests;
论船舶所有权变动与第三人利益保护
The System of Corporate Limited liability and Protecting of Creditors interest;
公司有限责任制与债权人利益的保护
Insurance beneficial right is the claim to insurance compensation of beneficiary.
【中英文摘要】保险受益权是受益人基于保险合同所享有的保险金的请求权。
Exploration on the Mode of Protecting Farmers' Financial Rights and the Legal Basis
保护农民金融权益的法理基础与模式探讨
On Common Principles for Protecting the Interests of the Proposed Ward in American Guardianship System
论美国保护预备被监护人权益的基本原则
