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qi ye he bing hui ji he suan you guan wen ti zai si kao
Pages: 86-87
Year: Issue:  5
Journal: Finance and Accounting Monthly

Keyword:  企业合并同一控制融资平台公司;
Abstract: 本文结合现行会计准则对企业合并会计核算的相关规定进行了案例分析,认为在地方政府作为同一最终控制人的情况下由其主导下的国有企业合并事项应当按照同一控制下企业合并进行会计核算,这样有助于防范人为扩张企业净资产可能引发的融资风险。
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