The Study of the Conservatism of Financial Income and Taxable Income
碩士 === 中原大學 === 會計研究所 === 97 === The recent joint project of the IASB and the FASB concludes that conservatism should be excluded from the qualitative characteristics of accounting and be replaced with neutrality. Watts (2003a) indicates that a place for conservatism in financial accounting and repo...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2009
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| Online Access: | http://ndltd.ncl.edu.tw/handle/36409879973934160066 |