Cost or Fair Value Model? Determinants of Accounting Choice for Investment Property
碩士 === 逢甲大學 === 會計所 === 99 === Financial Supervisory Commission held an announcement to all listed companies that they should compile financial reports with IFRS from 2013, and allowed voluntary early adoption in 2012, stated on May 14, 2009. In the past, most of literature used to focus on the infl...
| Main Authors: | , |
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| Format: | Others |
| Language: | zh-TW |
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2011
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| Online Access: | http://ndltd.ncl.edu.tw/handle/45978662027318722880 |