The Impact of Convergence to IFRSs on Earnings Management-from revised SFAS NO.10
碩士 === 國立屏東商業技術學院 === 國際企業所 === 99 === In order to enhance international competitiveness, reduce oversea investment cost, and converge with IFRS, Taiwan plans to mandate the enterprises preparing the financial statements fully complying with globally common IFRS in 2013. The objective is more impart...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2011
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| Online Access: | http://ndltd.ncl.edu.tw/handle/76644235064055629561 |