The Financial Reporting Issue of Hybrid Securities
碩士 === 國立成功大學 === 會計學系 === 87 === Criticism about APB 14 opinion never stops because the opinion suggests convertible bonds should be listed in liability item at issuing date. The primary problem is that the accounting principle can''t reflect the economic nature of convertible bond becaus...
| Main Authors: | , |
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| Format: | Others |
| Language: | zh-TW |
| Published: |
1999
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| Online Access: | http://ndltd.ncl.edu.tw/handle/08177999551363464568 |