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会计准则制定机构国际间比较启示 被引量:1

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摘要 本文通过不同国家会计准则制定机构的历史变迁比较,分析了对会计准则制定机构会产生影响的因素,希望能对我国会计准则制定机构的今后发展有所启示。
作者 徐良瑾
出处 《财会通讯(下)》 2010年第8期59-61,共3页 Communication of Finance and Accounting
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