INTERNATIONAL ACCOUNTING STANDARDS FOR BUSINESS COMBINATION AND INTANGIBLE ASSETS AND RELATED PRATICE SURVERY
碩士 === 元智大學 === 管理研究所 === 90 === In this paper, we review relevant International Accounting Standards with respect to business combination and related intangible assets, and survey fifteen enterprises that apply those standards to prepare their consolidated financial statements. We found that most...
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Format: | Others |
Language: | zh-TW |
Published: |
2002
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Online Access: | http://ndltd.ncl.edu.tw/handle/40892061950783278194 |