Study on Pooling Method for “Repurchase & Recombination IPO”
追溯权益结合法的原始概念，分析FASB相关准则演变，为中国“回购重组IPO”中使用权益结合法提供理论支持，并比较中美上市公司换股合并的实质差异。
It traces back to the original concept of pooling method,examines the evolution of relevant FASB standards,and then provides the theoretical base for supporting the use of pooling method in “Repurchase Recombination IPO” in China. Besides that,according to the reasons why FASB prohibits the use of pooling method,it also compares the substantial differences of business combinations by stock exchange between American listed company and Chinese listed company,and concludes that “purchase method or pooling method,which can better improve the quality of financial report” isn’t a problem in China as far as it goes.