實施IFRS對員工認股權費用會計與稅務處理之探討
碩士 === 東吳大學 === 會計學系 === 98 === Abstract IFRS has become the unique accounting language all over the world. Since European Union adopt IFRS in 2005, other country follow EU’s step, too. There are many companies imply employee stock option, and the effect is wild. No matter IFRS or GAAP 39 which is w...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2010
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| Online Access: | http://ndltd.ncl.edu.tw/handle/79743714210375189707 |