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qi ye hui ji zhun ze jie shi di 3 hao dui chang qi gu quan tou zi cheng ben fa zhi diao zheng
Author(s): 
Pages: 25-26
Year: Issue:  7
Journal: Finance and Accounting Monthly

Keyword:  第3号解释长期股权投资成本法;
Abstract: 《企业会计准则解释第3号》基于简化会计处理的目的对长期股权投资成本法进行了重新调整,这可能对企业的资产和收益产生较大的影响,企业的盈余管理空间也将扩大。
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