A Study of the Relationship between Financial Crisis and Asset Impairment
碩士 === 國立中興大學 === 會計學研究所 === 97 === The purpose of SFAS No.35, “Accounting for the impairment of assets”, is to improve the transparency of the value of assts and increase the quality of corporate financial information. However, because the implementation of SFAS No.35 involves many accounting assum...
| Main Authors: | , |
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| Format: | Others |
| Language: | zh-TW |
| Online Access: | http://ndltd.ncl.edu.tw/handle/05867430385929255215 |