Valuation Effects of Impairment Accounting
碩士 === 中原大學 === 會計研究所 === 94 === Taiwan’s Statement of Financial Accounting Standards (SFAS) No. 35, Accounting for Asset Impairment, became effective from the 2005 fiscal year with early adoption encouragement. This research relates market performance quarters ahead with impairment loss. In additio...
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2006
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| Online Access: | http://ndltd.ncl.edu.tw/handle/56801123017765024692 |