Fair value or cost-based model? Drivers of choice for accounting method of investment properties.
碩士 === 國立臺北大學 === 會計學系 === 103 === This study investigated the investment property continued after the accounting measure of the fair value method or the cost basis of the deciding factor. This part to accounting choice theory is discussed based on the development of hypotheses, expected debt ratio,...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2015
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| Online Access: | http://ndltd.ncl.edu.tw/handle/52511882499747594242 |