SFAS No.34 and Income Smoothing
碩士 === 國立中興大學 === 財務金融系所 === 97 === Taiwan’s SFAS No. 34 published in 2006/1/1 and the content is about the recognition and measurement of financial instruments. After it published, most financial assets and financial liabilities should be measured at fair value. And it will affect the volatility of...
| Main Authors: | , |
|---|---|
| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2009
|
| Online Access: | http://ndltd.ncl.edu.tw/handle/91136764736125084685 |