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浅谈企业并购中会计处理方法的选择 被引量:6

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摘要 企业并购方法不同会产生不同的经济后果。本文主要通过购买法和权益结合法的比较,探讨选择适合我国企业并购的会计处理方法。
作者 刘慧明
出处 《内蒙古科技与经济》 2007年第01X期60-61,共2页 Inner Mongolia Science Technology & Economy
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  • 10Ayers, B. C. , C. E. Lefanowicz, and J. R. Robinson. 2000. The Financial Statement Effects of Eliminating the Pooling-of-Interests Methods of Acquisition. Accounting Horizons 14.

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