• 新起点法 - 引用次数：3

  There are three kinds of accounting methods for business combinations, which are the purchase method, the pooling of interests method and the fresh-start method.

  企业合并会计处理方法有购买法、权益结合法和新起点法三种。

  参考来源 - 企业合并会计处理方法研究

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