The Impact of IAS41 on Value Relevance of Accounting Information- Case Study of Listed Food Companies
碩士 === 國立政治大學 === 會計研究所 === 103 === Listed companies in Taiwan are required to prepare financial reports using IFRS starting in 2013. Therefore, biological assets within the scope of IAS 41 are measured on initial recognition and at subsequent reporting dates at fair value less estimated costs to se...
| Main Authors: | , |
|---|---|
| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Online Access: | http://ndltd.ncl.edu.tw/handle/s8kux8 |