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gong yun jia zhi ji liang shu xing ying yong de jing ji xue si kao
Author(s): 
Pages: 63-64
Year: Issue:  11
Journal: Finance and Accounting Monthly

Keyword:  公允价值计量属性经济学分析;
Abstract: 我国于2006年2月15日颁布的会计准则引入了公允价值计量属性,这一举措是非常必要的。但是从经济学角度来看,公允价值在我国不宜大范围应用。本文拟对此作以下分析。
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