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dui qi ye he bing zhun ze shi yong fan wei diao zheng de kan fa
Author(s): 
Pages: 13-15
Year: Issue:  19
Journal: Finance and Accounting Monthly

Keyword:  会计准则企业合并购买法适用范围合并成本;
Abstract: 《企业会计准则第20号——企业合并》自2007年1月1日开始实施以来,财政部对非同一控制下的企业合并以及购买法的适用范围不断地进行调整。这种会计政策的摇摆不定给会计人员带来许多困难与不便,有必要对此进行反思与规范。
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