Accounting for Employee Share Options under the Framework of IFRS No.2
碩士 === 輔仁大學 === 會計學系碩士班 === 94 === The International Accounting Standards Board (IASB) issued International Financial Reporting Standard (IFRS) No.2 “Share-based Payment” in 2004, requiring share-based payments to be classified into three categories: (a) equity-settled, (b) cash-settled, and (c) equ...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2006
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| Online Access: | http://ndltd.ncl.edu.tw/handle/52315867932496035903 |