Taiwan FASB Statement No.35 Assets Impairment and Earnings Management
碩士 === 國立雲林科技大學 === 會計系研究所 === 94 === Since the declaration of Taiwan FASB Statement No.35, valuation of assets on financial report has change from historical cost basis toward fair value basis and which causes impact to some of the companies. This study examines the relation between write-downs of...
| 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/30319855970916419069 |