The Calculating Principles of Disclosing Employee Bonus as Expense
碩士 === 國立臺北大學 === 會計學系 === 96 === As Article 64 of the Business Accounting Act was amended on May 24, 2006, the employees’ bonus shall be regarded as expenses in accounting since Jan 1, 2008. However, the Company Act (“the Act”), which decides the order and the items of the surplus earning distr...
Main Authors: | , |
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Other Authors: | |
Format: | Others |
Language: | zh-TW |
Published: |
2008
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Online Access: | http://ndltd.ncl.edu.tw/handle/69194033302639987889 |