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...
Main Authors: | , |
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Other Authors: | |
Format: | Others |
Language: | zh-TW |
Published: |
2007
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Online Access: | http://ndltd.ncl.edu.tw/handle/16801127756326761555 |