The Geneva Papers on Risk and Insurance Issues and Practice. 2013;38(2):332-353. doi: 10.1057/gpp.2012.48 Q13.32025
Accounting for European Insurance M&A Transactions: Fair Value of Insurance Contracts and Duplex IFRS/U.S. GAAP Purchase Accounting
欧洲保险并购交易的会计处理:保险合同的公允价值和双重IFRS/美国GAAP购买会计
DOI: 10.1057/gpp.2012.48
摘要
