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现行会计准则下商业银行资产分类会计选择分析 被引量:1

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摘要 《企业会计准则第22号——金融工具确认和计量》对金融资产的分类进行了重新规范,对商业银行的会计核算产生了深刻的影响。本文以部分上市银行为实证对象,阐述了商业银行管理层在金融资产分类问题上的风险管理偏好。
作者 展小军
出处 《财会月刊(下)》 2009年第5期38-39,共2页 Finance and Accounting Monthly
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