Patent balance materiality and appointment of industry/account specialist auditors
碩士 === 國立政治大學 === 會計研究所 === 99 === As world competitions within industry strengthen, patent-related law suits have also increased these days. After the adoption of TSFAS No. 37 and No. 35, Taiwanese companies need to test patent impairment every year, which makes asset valuation complicated and...
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| Format: | Others |
| Language: | zh-TW |
| Online Access: | http://ndltd.ncl.edu.tw/handle/91200584150127580180 |