对权益集合法的使用提出了12项限制性条款的是___________. -题库考试答案搜索网

对权益集合法的使用提出了12项限制性条款的是___________.

单选题

2021-09-01 16:18

A、1950年美国注册会计师协会发布的《ARB NO.40》
B、1957年CAP发布的《ARB NO.48》
C、1970年8月，APB发布的《APB Opinion No.16》
D、1999年FASB发布的《企业合并准则》

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正确答案

A

试题解析

标签：湖南大学会计高本

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