A study on accountants'' understanding and reporting ability on derivative financial instruments in Taiwan
碩士 === 國立政治大學 === 會計學研究所 === 86 === In recent years, many derivative financial instruments (DFI) have been introduced into the domestic market. While transaction wolumes of DFI are increasing, the relative risk enterprises expose to is increasing. Under this circumstance, accountants'' und...
Main Authors: | , |
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Other Authors: | |
Format: | Others |
Language: | zh-TW |
Published: |
1998
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Online Access: | http://ndltd.ncl.edu.tw/handle/90341837103060613264 |