投資性不動產會計方法的選擇對資本市場之影響
碩士 === 國立臺北大學 === 會計學系 === 103 === In order to increase the relevance and comparability of financial statements, the Financial Supervisory Commission (FSC) allowed companies choose fair value model as accounting method for investment properties since January 1, 2014. The purpose of this study is to...
| 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/49459652490001269051 |