Hedging Lease Liability
碩士 === 國立臺灣大學 === 會計學研究所 === 106 === The shipping business in Taiwan have used operating lease to acquire fixed asset for a long time. By the off-balance-sheet effects of operating lease, Leasee’s business could improve financial and operating performance. However, as the implementation of IFRS 16 i...
| 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/u84f6e |