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5Thunderbird, 1998, Accounting and tax considerations for mergers and acquisitions, The American Graduate School of International Management. 被引量：1
6Dennis R. Beresford, 2001, Congress Looks at Accounting for Business Combinations, Accounting Horizons, Vol. 15 No. 1,pp. 73-86. 被引量：1
7FASB, 2001, Statement of Financial Accounting Standards No. 141 : Business Combinations. 被引量：1
8FASB, 2001, Statement of Financial Accounting Standards No. 142: Goodwill and Other Intangible Assets. 被引量：1
9G4 + 1, 1998, Methods of Aeeounting for Business Combinations:Recommendations of the G4 + 1 for Achieving Convergence. 被引量：1
10SEC, 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
