The Determinants of Recognition of Bargain Purchase Gains
碩士 === 國立臺北大學 === 會計學系 === 106 === Since 2013, Taiwan has applied the 2010 edition of the IFRS approved by the FSC to prepare financial statements. The rules on bargain purchase gains (negative goodwill) have also changed. The Acquirer can recognize bargain purchase gains in the current period becau...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2018
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| Online Access: | http://ndltd.ncl.edu.tw/handle/xru5xf |