Study of accounting treatment for assets impairment

碩士 === 長庚大學 === 企業管理研究所 === 95 === The evaluation of assets will transform the traditional historical cost system into the fair value system after 35th bulletin implementation. The administrative authority can determine the timing and degree of assets impairment in light of the operation characteris...

Full description

Bibliographic Details
Main Authors: HU,YI-HUA, 胡怡華
Other Authors: 詹錦宏
Format: Others
Language:zh-TW
Published: 2007
Online Access:http://ndltd.ncl.edu.tw/handle/16801127756326761555