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新会计制度下资产减值会计存在的问题与对策 被引量:2

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摘要 在会计改革发展中,我国资产减值准则不断改进和逐步完善,但由于我国实施资产减值会计准则的环境尚不成熟,实务操作中容易出现一些问题,因此加强我国资产减值会计研究,具有非常重要的实际意义。
作者 许万锡
出处 《现代商业》 2009年第5期271-271,270,共2页 Modern Business
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二级参考文献9

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