The Relationship between Discretionary Accruals and Derivatives～The Business Life Cycles' View
碩士 === 國立臺北大學 === 會計學系 === 96 === According to Taiwan’s Financial Accounting Standards Committee of the Accounting Research and Development Foundation issued Statement No.34, Accounting for the Financial Instruments: Recognition and Measurement, the corporations can adopt different accounting method...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2008
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| Online Access: | http://ndltd.ncl.edu.tw/handle/00728061147034633256 |