Servitutes discontinuae

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。