The Effect of the Disclosure of Level 3 Fair Value Information on Value Relevance
碩士 === 輔仁大學 === 會計學系碩士班 === 105 === With the issue of International Financial Reporting Standard 13: Fair Value Measurement in 2013. Taiwan started to set a clear specification on fair value accounting. However, in the past, there is little literature on the fair value hierarchy and IFRS 13 in Taiwa...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2017
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| Online Access: | http://ndltd.ncl.edu.tw/handle/06597442872656300827 |