The Impact of the Fair Value Information against the Market Value of Equity of Financial Institutions

碩士 === 國立成功大學 === 會計學系碩博士班 === 96 ===   Accounting Research and Development Foundation Promulgates SFAS No.27 in 1997, the principle used to evaluate financial instruments is changed from history cost principle into lower of cost or market approach. Afterwards, it issue SFAS No.34 in 2003, the appra...

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Bibliographic Details
Main Authors: Yu-lin Hsu, 徐裕霖
Other Authors: Ling-Fen Lin
Format: Others
Language:zh-TW
Published: 2008
Online Access:http://ndltd.ncl.edu.tw/handle/49993171085935802412