Hedge Accounting under IFRS 9 and Credit Risk Management of Banking
碩士 === 國立臺灣大學 === 會計學研究所 === 107 === The International Accounting Standard Board issued the IFRS 9 Financial Instruments (hereinafter IFRS 9) on July 24, 2014. And Taiwan set January 1, 2018 as the effective date. The regulations on hedge accounting in IFRS 9 have a considerable impact on the risk m...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2019
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| Online Access: | http://ndltd.ncl.edu.tw/handle/7mmup7 |