An Analysis of Relationship between the Information Transparency Disclosure Ranking System on Intangible Assets and the Disclosure of Voluntary Non-earnings Information

碩士 === 國立高雄應用科技大學 === 商務經營研究所 === 97 === To keep abreast of international accounting standards, the R.O.C. Statement of Financial Accounting Standards No. 37 (SFAS 37) “Accounting for Intangible Assets” was issued on July 20, 2006 and has been applied to financial statements whose fiscal year began...

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Bibliographic Details
Main Authors: Yeh Shu-chuan, 葉淑娟
Other Authors: Li He-lung
Format: Others
Language:zh-TW
Published: 2009
Online Access:http://ndltd.ncl.edu.tw/handle/49330436034959083280