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新会计准则体系对财务信息可靠性的影响 被引量:6

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摘要 新会计准则体系强调财务报告的真实性和可靠性,进一步规范了上市公司的信息披露工作,可起到提高证券市场透明度、保护投资者利益的作用。本文从公允价值计量属性、严格资产减值准备计提的转回等方面进行了说明。
作者 欧明建
出处 《财会月刊(下)》 2007年第8期84-85,共2页 Finance and Accounting Monthly
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