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wo guo he bing cai wu bao biao li lun de xuan ze
Pages: 9-10
Year: Issue:  35
Journal: Finance and Accounting Monthly

Keyword:  母公司理论实体理论当代理论所有权理论;
Abstract: 本文通过对合并财务报表四种理论的简单比较,诠释了我国合并财务报表概念框架的重大变革,提出我国应采用母公司理论和实体理论相融合的理论,并分析了该做法的合理性。
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