Estimating Models of Loan Loss Provisions for the Banks’ IFRS Adoption
碩士 === 東吳大學 === 會計學系 === 104 === The accounting system for Taiwan banking industry has been occurred through a gradual convergence of IAS 39 since 2011, which means about the accounting treatment of financial instruments had been converged toward International Financial Reporting Standards (IFRS) in...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2016
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| Online Access: | http://ndltd.ncl.edu.tw/handle/58898025140072741496 |