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新会计准则带来的经济后果分析 被引量:8

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摘要 在会计准则的目标制定方面目前有两种观点存在,一个是“信息中立”、另一个是“经济后果”。“经济后果”观点的提出改变了人们对会计的认识,会计信息不是绝对中立的。2006年2月颁布的新会计准则将带来新的经济后果。本文讨论资产减值准则、企业合并准则、无形资产准则、借款费用准则带来的经济后果。
作者 戚晓红 吴辉
出处 《经济与管理研究》 CSSCI 北大核心 2007年第6期91-94,共4页 Research on Economics and Management
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