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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Bibliographic Details
Main Authors: Ho-Lung Chen, 陳和隆
Other Authors: David M. Chen
Format: Others
Language:zh-TW
Published: 2002
Online Access:http://ndltd.ncl.edu.tw/handle/40892061950783278194

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