...论文网 关键词：新企业 会计准则，国际 会计准则，企业合并，比较 [gap=915]Key word: The new enterprise accounting standards, International Accounting Standards, Corporate merger, compare ..
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Ever since the new Enterprise Accounting Standards have been issued, the effectiveness and the measurement of the fair value have become an important topic being studied.
新的《企业会计准则》发布后，公允价值的有效、公允计量一直是学界研究的重要课题。
Confirm a suitable, rational and legal scope of consolidated accounting statement can greatly benefit the new consolidated accounting statements standards and enterprise group's financial reports.
确定一个合适、合理、合法的合并会计报表合并范围对于设计高质量的合并会计准则以及规范集团公司的财务报告无疑是具有重大的现实意义的。
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