Issues in Fair Value Accounting for Financial Instruments Raised in the 2007-2009 Financial Crisis
碩士 === 輔仁大學 === 金融研究所 === 98 === After many years of evolution, the measurement method for financial instruments in financial reporting reflects a compromised dual approach, with fair value as the primary method and amortized cost as an exception. But during the recent financial crisis, this dual a...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2010
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| Online Access: | http://ndltd.ncl.edu.tw/handle/35729619500731303309 |