The Value Relevance of Consolidated Financial Statements：evidence from the revision of SFAS No. 7
碩士 === 國立臺灣大學 === 會計學研究所 === 96 === Accounting Research and Development Foundation of the Republic of China issued SFAS No.7 “Consolidated Financial Statements” in 1985 and the consolidation requirement is based on 50% ownership threshold. Regulations No.01395 was then issued in 1999 by Securities a...
| 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/43540747650306238468 |