Effects of the Adoption of Fair Value Option on the Earnings Volatilities
碩士 === 國立臺北大學 === 會計學系 === 104 === Due to the fact that accounting mismatch would not reflect the economic reality resulting from different measurements on financial assets or liabilities, the US Financial Accounting Standards Board (FASB) published the Statement of Financial Accounting Standard...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2016
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| Online Access: | http://ndltd.ncl.edu.tw/handle/54615255983483998190 |