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...
Main Authors: | , |
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Other Authors: | |
Format: | Others |
Language: | zh-TW |
Published: |
2014
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Online Access: | http://ndltd.ncl.edu.tw/handle/11697817239413048583 |