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guo ji gong gong bu men hui ji zhun ze xia cun huo ren ding de shi zheng yan jiu
Author(s): 
Pages: 28-30
Year: Issue:  9
Journal: Audit Monthly

Keyword:  国际公共部门会计准则存货认定;
Abstract: 在国际公共部门会计准则(简称IPSAS)实施过程中,对于IPSAS 12——存货准则的理解和运用,尤其是对于存货概念的理解和存货范围的认定,成为了业界探讨的难点和热点之一,也是审计部门和被审计单位之间可能存在争议的领域。笔者结合实践经验,对IPSAS下存货的概念和范畴认定进行研究和探讨。
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