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...

Full description

Bibliographic Details
Main Authors: Ya-Hsuan Lin, 林雅萱
Other Authors: Yann-Ching Tsai
Format: Others
Language:zh-TW
Published: 2017
Online Access:http://ndltd.ncl.edu.tw/handle/h3uyc4