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xin he bing cai wu bao biao zhun ze jie du yu zhun ze jing ji hou guo fen xi
Pages: 49-53
Year: Issue:  15
Journal: Finance and Accounting Monthly

Keyword:  合并财务报表准则合并范围经济后果;
Abstract: 本文在对《企业会计准则第33号——合并财务报表》最新修订内容进行详细解读的基础上,以资产证券化业务为例,对该准则实施过程中可能产生的经济后果进行理论分析和案例分析。
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