余恕莲, 毛洪涛. 合并报表联营法的存废之争及其理论思考(下)[J]. 外国经济与管理, 2000, 22(12): 44–46.
合并报表联营法的存废之争及其理论思考(下)
外国经济与管理 2000 年 第 22 卷第 12 期, 页码:44 - 46
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[1]FASB MethodsofAccountingforBusinessCombinations:RecommendationoftheG4+ 1forAchievingConvergence[R] Norwalk ,CT :FASB ,1998.
[2 ]FASB AnalysisofCommentLetters -FASBInvitationtoCommentonMethodsofAccountingforBusinessCombinatioins:RecommendationsoftheG4+ 1forAchievingConvergence [R] Norwalk ,CT :FASB ,1999.
[3]FASB ExposureDraft:BusinessCombinationsandIntangibleAssets .Norwalk ,CT :FASB ,1999.
[4 ]Johnson ,L .T .,andB .D .Yokley .IssuesAssociatedwiththeFASBProjectonBusinessCombinations [J].Norwalk ,CT :FASB ,1999.
[5 ]P .Munter .BusinessCombinations:AreYouReadyforPurchaseAccounting[J] JournalofCorporateAccountingandFinance,1999,10 (Spring) :19- 2 6 .
[6 ]Rayburn ,F .R .,andO .S .Powers.AHistoryofPoolingofInterestsAccountingforBusinessCombinationsinTheUnitedStates[J].TheAccountingHistorianJournal,1991,18(12 ) :15 5 - 192 .
[2 ]FASB AnalysisofCommentLetters -FASBInvitationtoCommentonMethodsofAccountingforBusinessCombinatioins:RecommendationsoftheG4+ 1forAchievingConvergence [R] Norwalk ,CT :FASB ,1999.
[3]FASB ExposureDraft:BusinessCombinationsandIntangibleAssets .Norwalk ,CT :FASB ,1999.
[4 ]Johnson ,L .T .,andB .D .Yokley .IssuesAssociatedwiththeFASBProjectonBusinessCombinations [J].Norwalk ,CT :FASB ,1999.
[5 ]P .Munter .BusinessCombinations:AreYouReadyforPurchaseAccounting[J] JournalofCorporateAccountingandFinance,1999,10 (Spring) :19- 2 6 .
[6 ]Rayburn ,F .R .,andO .S .Powers.AHistoryofPoolingofInterestsAccountingforBusinessCombinationsinTheUnitedStates[J].TheAccountingHistorianJournal,1991,18(12 ) :15 5 - 192 .
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