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3Dennis R. Beresford, 2001, Congress Looks at Accounting for Business Combinations, Accounting Horizons, Vol. 15 No. 1,pp. 73-86. 被引量：1
4FASB, 2001, Statement of Financial Accounting Standards No. 141 : Business Combinations. 被引量：1
5FASB, 2001, Statement of Financial Accounting Standards No. 142: Goodwill and Other Intangible Assets. 被引量：1
6G4 + 1, 1998, Methods of Aeeounting for Business Combinations:Recommendations of the G4 + 1 for Achieving Convergence. 被引量：1
7SEC, 2003, Study pursuant to section 108 (d) of the Sarbanes - Oxley Act of 2002 on the Adoption by the United States Financial Reporting System of a Principles - Based Accounting System, www. sec. gov. 被引量：1
