Determinants and Consequences of the Dual Choices in IAS 40
博士 === 國立臺灣大學 === 會計學研究所 === 105 === [Part I: Determinants and Consequences of the Dual Choices in IAS 40] International Accounting Standard (IAS) 40, Investment Property, is one of few accounting standards allowing firms to use fair value to account their non-financial assets. IAS 40 gives firms th...
| 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/ezw83f |