Impairment of Assets and Taiwan Stock Market Reactions: SFAS No. 35 for Empirical Analysis
碩士 === 淡江大學 === 財務金融學系碩士在職專班 === 94 === On July 1, 2004, R.O.C FASB issued the Impairment of Assets Accounting Statement -- Statement No.35. Basically, Statement No.35 is considerably equivalent to IAS 36. The purpose of Statement No.35 issuance is to reflect the true value of enterprise assets, imp...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2004
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| Online Access: | http://ndltd.ncl.edu.tw/handle/61989221984700278886 |