A study of Accounting Standards for Goodwill Impairment
碩士 === 國立臺灣大學 === 會計學研究所 === 105 === This study aims to examine the accounting standards for goodwill impairment and to analyze the possible changes that has been discussed by IASB. The major findings of the present study are as follows: First, the main differences between IAS 36 and ASC 350 lie in...
| 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/04088399364226602491 |