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美国会计准则制定模式的发展动向及其对我国的启示
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Foreign Economics & Management Vol. 25, Issue 10, pp. 44 - 48 (2003)
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王跃堂, 钟蕾. 美国会计准则制定模式的发展动向及其对我国的启示[J]. Foreign Economics & Management, 2003, 25(10): 44–48. 
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