The Relationship between Loss or Gain on Inventory Valuation and Financial Analysts’ Earnings Forecast Errors
碩士 === 國立成功大學 === 會計學系碩博士班 === 98 === On November 29, 2007, Taiwan’s Financial Accounting Standards Committee of the Accounting Research and Development Foundation revised SFAS No.10 “The Accounting for Inventory”. The new revised Taiwan’s SFAS No.10 reclassifies loss or gain on inventory valuat...
Main Authors: | , |
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Format: | Others |
Language: | zh-TW |
Published: |
2010
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Online Access: | http://ndltd.ncl.edu.tw/handle/15632099446832215339 |