An Empirical Analysis of Fair Value Information from Investment Securities in Financial Institution of Taiwan

碩士 === 國立成功大學 === 會計學系碩博士班 === 94 ===   Since Taiwan’s SFAS No.34 and No.36 starts to implement on January 1, 2006, it will change a lot of current accountants in practice in the future. Namely the appraisal methods will change lower of cost or market into fair value approach. However, extant financ...

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Bibliographic Details
Main Authors: Hsien-Chuang Huang, 黃雪粧
Other Authors: Ling-Fen Lin
Format: Others
Language:zh-TW
Published: 2006
Online Access:http://ndltd.ncl.edu.tw/handle/40935286642254872791