A Study of the Factors for Asset Impairment
碩士 === 逢甲大學 === 會計所 === 94 === Before FASB No.35 was released, The ROC''s GAAP permit the assets to estimate appreciation again, the value of asset impairment has not stipulated clearly, but cause the financial statemant to be distorted. And after FASB No.35 is released, can improve the tr...
| 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/22743553812147069707 |