Reexamining the Effect of SFAS No34 on the value Relevance of Financial Statement
碩士 === 輔仁大學 === 會計學系碩士班 === 97 === In the past, accounting for Financial Instruments is based on historical cost and ignores the current change in fair value which causes off-balance-sheet risk and induces investors’ wrong investment decisions. However, the adoption of Fair Value Accounting in SFAS...
| Main Authors: | , |
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2009
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| Online Access: | http://ndltd.ncl.edu.tw/handle/86257153067321340942 |