The Cost-Benefit Analysis of Adopting the International Financial Reporting Standards on Small and Medium-Sized Enterprises
碩士 === 國立成功大學 === 財務金融研究所在職專班 === 101 === The Financial Supervisory Commission of the Executive Yuan announced that public companies shall directly implement the IFRSs in two phases starting in 2013. Nonetheless, the authority of small-medium enterprises (SMEs), the Ministry of Economic Affairs, is...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2013
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| Online Access: | http://ndltd.ncl.edu.tw/handle/04595225624755955598 |