The Impact of Applying IFRS 9 Hedge Accounting on Bank Interest Rate Risk Management

碩士 === 國立臺灣大學 === 會計學研究所 === 107 === In 2014, International Accounting Standards Board (IASB) published the full version of International Financial Reporting Standards 9 (IFRS 9), which the hedge accounting component was significantly modified compared to the International Accounting Standards 39 (I...

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Bibliographic Details
Main Authors: Chun-Hsiao Yeh, 葉俊孝
Other Authors: 劉啟群
Format: Others
Language:zh-TW
Published: 2019
Online Access:http://ndltd.ncl.edu.tw/handle/da4jxe