Hedge Accounting, Corporate Risk And Earnings Management
碩士 === 國立臺灣大學 === 會計學研究所 === 107 === Hedging transactions has been a common way for companies to manage business risk and IASB has released IAS 39 and IFRS 9 to regulate the accounting treatment and disclosure of hedging transactions. When companies’ hedging transactions meet several conditions, the...
| 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/t3zq74 |