The Association between Asset Impairments and Future Cash Flows
碩士 === 元智大學 === 會計學系 === 98 === The purpose of this study is to investigate whether an asset impairment loss recognized implies firm’s future cash flows will decrease. Under the guidance of R.O.C. Statements of Financial Accounting Standards (SFAS) No.35, firms should evaluate whether asset impairme...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2010
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| Online Access: | http://ndltd.ncl.edu.tw/handle/96246947645530350525 |