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会计政策选择研究及其评析(上) 被引量:34

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摘要 会计政策选择是从形式上或者实质上影响会计信息系统的信息生成,并产生经济后果,不仅选择类型有多种,而且产生的原因复杂。西方会计学者进行了卓有成效的会计政策选择理论研究,本文对此进行介绍,并进行简要的评析。
作者 王运传
出处 《财会通讯(上)》 北大核心 2006年第2期72-77,共6页 Communication of Finance and Accounting
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参考文献9

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