A Study on Discount Rate Applied in Accounting Standards

碩士 === 國立臺灣大學 === 會計學研究所 === 105 === The aim of this thesis is to improve the understanding of discount rate and present value measurement applied in relevant accounting standards, and to offer suggestions and critiques, by elaborating on applications, comparing differences among the standards, and...

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Bibliographic Details
Main Authors: Yu-Cheng Chou, 周雨呈
Other Authors: 蔡彥卿
Format: Others
Language:zh-TW
Published: 2017
Online Access:http://ndltd.ncl.edu.tw/handle/46p3q9