Relationship between impairment of goodwill and investment opportunities – Evidence from Listed Companies
碩士 === 逢甲大學 === 財稅學系 === 102 === Our adopted SFAS (ROC GAAP) in 2005 , &;quot;Accounting for Asset Impairment &;quot; No. 35 , goodwill is no longer amortized but instead tested for impairment , goodwill impairment that there is evidence that might occur , the company should be tested for im...
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| Format: | Others |
| Language: | zh-TW |
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2014
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| Online Access: | http://ndltd.ncl.edu.tw/handle/15748482509246000262 |