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对合并财务报表编制理论的认识

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摘要 《企业会计准则第33号——合并财务报表》的一个变化是合并财务报表的编制理论由侧重母公司理论转变为侧重主体理论。本文在比较分析这两种理论下会计信息质量特征的基础上,从会计信息质量角度分析了我国合并财务报表编制理论变化的动因。
作者 邱月华
出处 《财会月刊(下)》 2007年第4期14-15,共2页 Finance and Accounting Monthly
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