商誉后续计量方法改进是否应该重新考虑引入摊销？———基于合并商誉本质的实证分析

商誉后续计量方法改进是否应该重新考虑引入摊销？———基于合并商誉本质的实证分析

Inquiry Into Economic Issues ›› 2018, Vol. 39 ›› Issue (8) : 39.

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