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公允价值计量下的会计政策选择问题研究 被引量:1

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摘要 新企业会计准则的一大特点是引入了公允价值的计量方法,这一改变对企业会计政策的选择会产生什么样的影响?本文将对公允价值计量下的会计政策选择问题进行探讨,最后还辅以对具体准则(金融工具确认和计量准则)的分析以更好对该问题进行阐释。
作者 邢黎黎
出处 《湖北广播电视大学学报》 2009年第4期94-95,共2页 Journal of Hubei Radio & Television University
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