An Evaluation of the Practical Application of Assets Impairments
碩士 === 國立臺北大學 === 會計學系 === 94 === SFAS No. 35 “The Accounting for Assets Impairments” (the “Standard”) was announced by Accounting Research and Development Foundation of the ROC (ARDF) on July 1, 2004. This Standard applies to long-term investments accounted for under the equity method, properties,...
Main Authors: | , |
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Other Authors: | |
Format: | Others |
Language: | zh-TW |
Published: |
2006
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Online Access: | http://ndltd.ncl.edu.tw/handle/05142227051658488644 |