The Influence of Fair Value versus Historic Cost Valuation for Biological Assets in Earning: The Case of A Listed Company
碩士 === 東吳大學 === 會計學系 === 101 === All listed companies in Taiwan have to adopt International Accounting Financial Reporting Standards (IFRS) commencing from Jan 1st, 2013. For companies which selling agriculture products need to change their accounting principle from ROC GAAP to IFRS. Under present...
| 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/2tmf63 |