An empirical investigation of Statement of Financial Accounting Standards No.35 "Accounting for Asset Impairment":Adoption timing motives and value relevance
碩士 === 淡江大學 === 會計學系碩士班 === 94 === In June 2004, Financial Accounting Standards Board (FASB) issued the Statement of Financial Accounting Standards (SFAS) No.35, "Accounting for Asset Impairment", that firms must follow to report the true values of their long-lived assets. The statement i...
| Main Authors: | , |
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| Format: | Others |
| Language: | zh-TW |
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2004
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| Online Access: | http://ndltd.ncl.edu.tw/handle/98327786862920014591 |