Fair value, Value-relevance and Corporate Governance
碩士 === 銘傳大學 === 會計學系碩士班 === 99 === Taiwan is going to full adopt International Financial Reporting Standards (IFRSs) at 2013. IFRSs make a lot of balance items measure by fair value. But some items are in the inactive markets or unobservable that makes the fair value hard to measure. Many people wan...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2011
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| Online Access: | http://ndltd.ncl.edu.tw/handle/73278786416062925594 |