A Study on Voluntary and Mandatory Asset Write-Downs in China: with Discussion on Influence from Expanding Items of Mandatory Asset Write-Downs
碩士 === 國立成功大學 === 會計學系碩博士班 === 96 === The Ministry of Finance in China announced two major accounting acts in 1999 and 2000 respectively. In 1999, the “Additional Regulation on Accounting Systems for the Limited Companies” was issued, which marked a change in accounting rules for asset write-downs f...
| Main Authors: | , |
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2008
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| Online Access: | http://ndltd.ncl.edu.tw/handle/g349gx |