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公允价值计量在投资性房地产的运用现状分析 被引量:3

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摘要 公允价值是国际会计界的一个重要理论研究热点,目前国内外对公允价值计量的研究主要包括基本理论研究和应用研究。如今国内对公允价值计量的运用已成为一种趋势,所以本文将从公允价值计量的运用角度出发,把我国采用公允价值计量投资性房地产的上市公司的现状分析作为研究的重点。主要从行业、总资产规模、净利润增长率三个业绩方面进行统计分析。
作者 丛男
出处 《金融经济(下半月)》 2016年第1期101-102,共2页
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