A Study on the Effect of Measuring Investment Property at Fair Value

碩士 === 國立臺灣大學 === 會計學研究所 === 103 === Since the adoption of International Financial Reporting Standards (IFRSs), some listed companies had recognized some assets which were classified as Plant, Property and Equipment or other assets, as investment property. However, according to the provisions befo...

Full description

Bibliographic Details
Main Authors: Shu-Chen Lin, 林抒真
Other Authors: 蔡彥卿
Format: Others
Language:zh-TW
Published: 2014
Online Access:http://ndltd.ncl.edu.tw/handle/11697817239413048583