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并购中合并会计报表的方法研究 被引量:1

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摘要 企业合并究竟应采用购买法还是权益结合法,不同的会计方法选择会产生不同的经济后果。本文从并购绩效的角度探讨了合并会计报表方法的选择。
作者 王芳 赵瑞
出处 《科技经济市场》 2009年第2期50-51,共2页
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