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상속세 및 증여세법상 비상장주식 평가방법 중 순자산가치와 순손익가치의 적정성에 관한 연구
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안재환; 전영준;
전규안
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2013
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회계학연구, v.38, no.3, pp.1 - 40
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한국회계학회
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goodwill
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net profit value
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reduction rate of net profit value
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unlisted stock valuation method
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