The Influences of Control Rights Deviation and Disclosure Transparency on the Strategic Early Adoption of SFAS 35 in Taiwan
碩士 === 朝陽科技大學 === 會計所 === 97 === The Financial Accounting Standards Board of Taiwan issued Financial Accounting Standards No. 35(SFAS 35) on July 1, 2004. This accounting standard was mandatory adoption on January 1, 2005 and allowed early adoption. SFAS 35 provides an even more interesting context...
| Main Authors: | , |
|---|---|
| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2009
|
| Online Access: | http://ndltd.ncl.edu.tw/handle/86785402276931170057 |