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disposure n.〔古語〕1.布置;安排;部署。2.管理,處置。3.(...

dispraise

Taking united states , united kingdom , germany , france , european union , japan , taiwan and hong kong of china for example , the author compared the legislation style and experience on company share repurchase such as the systems of applying scope , restriction on property and quantity , decision - making body , restriction on possession and disposure of owner ' s shares , decision - making procedure , report procedure , information disclosure procedure , avoidance of illegal behaviors in these countries and districts 第三章公司股份回購制度的實體立法比較比較研究了上述國家(地區)在股份回購適用范圍、取得財源、取得數量、股份回購的決定機關、自己股份保有與處分的限制以及違法、脫法行為防止方面的規定與經驗。第四章公司股份回購制度的程序立法比較比較研究了上述國家(地區)股份回購的決定程序、股份回購的申報(或備案)程序、信息公開程序及程序違法行為的防止等方面的規定與經驗。

This chapter explained the identification , measurement , amortization and disposure of the intangible assets 這部分的重點討論知識經濟時代情況下無形資產會計的確認、計價、攤銷和披露問題。