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基于综合收益理论的利润表探讨 被引量:2

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摘要 本文在阐述IASB与FASB的财务业绩报告项目研究成果的基础上,分析我国现行利润表存在的挑战,然后运用SWOT方法,分析我国推行综合收益报告的优势、劣势、机遇和威胁,最后结合我国实际提出我国利润表国际趋同的建议。
机构地区 东北林业大学
出处 《绿色财会》 2011年第3期3-6,共4页 Green Finance and Accounting
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