Economic Consequences of Early Recognizing Assets Impairment
碩士 === 靜宜大學 === 會計學系研究所 === 97 === The major challenge of implementing Taiwanese Statements of Financial Accounting Standards No. 35 (TSFAS No.35), Accounting for Assets Impairment, lays in (1) lack of specified timing to recognize asset impairment and (2) lack of comparable and reliable measurement...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2009
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| Online Access: | http://ndltd.ncl.edu.tw/handle/as7uw9 |