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基于综合收益观的我国财务业绩报表改革研究 被引量:4

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摘要 本文基于综合收益观对利润表的列报模式、业绩项目的列报、其他综合收益列报、所得税列报等方面的改革进行了深层剖析,并且在此基础上提出改进建议。
作者 顾珺
出处 《财会研究》 2015年第5期48-51,共4页
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