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西方公允价值会计的实证研究述评 被引量:2

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摘要 在公允价值会计的应用范围不断扩大的背景下,文章对国际上公允价值运用在会计准则的实证研究进行比较全面的回顾,从不同的角度综合评价公允价值会计信息对权益市场价值和收益的关系,以及公允价值运用中的相关因素。
作者 路晓燕
出处 《现代管理科学》 2007年第11期100-102,共3页 Modern Management Science
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参考文献14

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