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【致同研究】IAS 36洞察(11):确认减值损失
2010年4月2日,财政部发布了《中国企业会计准则与国际财务报告准则持续趋同路线图》,路线图强调中国企业会计准则已经实现了与国际财务报告准则(IFRS)的趋同,持续趋同是在已有趋同基础上的后续趋同。在准则持续趋同的背景下,学习IFRS对于更好地理解 ...
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