Determinants and Market Reaction of Asset Impairments
碩士 === 中原大學 === 會計研究所 === 94 === Accounting upholds historical cost principle and claims that the book value of assets is not suitable for valuation. The issuance of new accounting standard No.35 adds some fair value concepts to long-term assets and can help users of financial reports on assessing e...
| Main Authors: | , |
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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/75522274620554258285 |