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公允价值计量的契约有用性研究综述 被引量:3

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摘要 立足于公允价值在我国逐步推广使用的背景,从"契约有用性"角度总结公允价值计量属性使用的经济后果。在对相关文献整理分析的基础之上,总结已有研究的成果与不足之处,并对未来的相关研究做出了展望。
作者 蔡景浩
出处 《山东工商学院学报》 2011年第4期92-96,共5页 Journal of Shandong Technology and Business University
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参考文献23

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