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从资产计价角度看企业合并会计方法选择 被引量:9

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摘要 从计价基础的角度看,购买法和权益结合法本质上坚持的都是历史成本基础。由于历史成本基础存在缺陷,无论购买法还是权益结合法,都不是真正科学的合并会计方法。而动态反映观下的新起点法,从合并开始就不断地在每一个报告时点上对所有资产进行价值重估,按报告时点的公允市价对全部资产进行重新计价,是真正科学的合并会计方法。
出处 《财会月刊》 北大核心 2008年第1期10-12,共3页 Finance and Accounting Monthly
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