A Study on the Governmental Financial Reporting Reform in Taiwan: Lessons from GASB No. 34

碩士 === 臺灣大學 === 會計學研究所 === 96 === Motivation and Purpose Governmental accounting in Taiwan has not changed for decades of years. It was framed under considerations of budgetary compliance rather than users’ needs. Thus, the information presented has been neither user-friendly nor useful for decision...

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Bibliographic Details
Main Authors: Hsin-Yu Tsai, 蔡欣諭
Other Authors: Chan-Jane Lin
Format: Others
Language:zh-TW
Published: 2007
Online Access:http://ndltd.ncl.edu.tw/handle/62222441821811316846