The Value Relevance of the Revaluation on Property Plant and Equipment

碩士 === 逢甲大學 === 會計學系 === 101 === Since 2005, THE EUROPEAN UNION listing companies mandatory adoption of International Financial Reporting Standards, International Accounting Standards has become a global trend, currently more than 120 countries around the world have adopted IFRSs, for increase the c...

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Bibliographic Details
Main Authors: Chieh Yu Chan, 詹潔予
Other Authors: 高惠松
Format: Others
Language:zh-TW
Published: 2013
Online Access:http://ndltd.ncl.edu.tw/handle/95297793894649454761