Impairment Accounting of International Financial Reporting Standard 9
碩士 === 國立臺灣大學 === 會計學研究所 === 103 === In 2014, IASB published new impairment accounting method which purpose attempts to improve the issue of loss allowance. The 2013 Impairment Exposure Draft requires an entity initially accounts for expected credit loss and should separate it when priced financial...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2015
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| Online Access: | http://ndltd.ncl.edu.tw/handle/06094183197131524850 |