An exploration of the financial accounting standards for asset-based commercial papers: Two Case studies of Taiwan corporations

碩士 === 南台科技大學 === 會計資訊系 === 97 === The trade receivables securitization has become one of the most popular financial instruments for corporations to raise capital. In Taiwan, World Pease Industrial Co.,(WPI) is the first corporation practicing the securitization program with underlying trade receiva...

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Bibliographic Details
Main Authors:	Che-Wen Chen, 陳哲文
Other Authors:	Juei-Chi Shen
Format:	Others
Language:	zh-TW
Published:	2009
Online Access:	http://ndltd.ncl.edu.tw/handle/47457358427730151727

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spelling	ndltd-TW-097STUT07360022016-11-22T04:12:54Z http://ndltd.ncl.edu.tw/handle/47457358427730151727 An exploration of the financial accounting standards for asset-based commercial papers: Two Case studies of Taiwan corporations 探討國內個案企業發行資產基礎商業本票(ABCP)之會計處理 Che-Wen Chen 陳哲文碩士南台科技大學會計資訊系 97 The trade receivables securitization has become one of the most popular financial instruments for corporations to raise capital. In Taiwan, World Pease Industrial Co.,(WPI) is the first corporation practicing the securitization program with underlying trade receivables and its ABCP was issued in 2004. Later, CMO also issued similar securities to raise the operating capital in 2006. This study reviews the related literatures of ABCP and explores the trading workflows of issuing ABCP by the case of CMO. In addition, financial accounting treatments about ABCP trading are discussed in details. Juei-Chi Shen 沈瑞畿 2009 學位論文 ; thesis 66 zh-TW
collection	NDLTD
language	zh-TW
format	Others
sources	NDLTD
description	碩士 === 南台科技大學 === 會計資訊系 === 97 === The trade receivables securitization has become one of the most popular financial instruments for corporations to raise capital. In Taiwan, World Pease Industrial Co.,(WPI) is the first corporation practicing the securitization program with underlying trade receivables and its ABCP was issued in 2004. Later, CMO also issued similar securities to raise the operating capital in 2006. This study reviews the related literatures of ABCP and explores the trading workflows of issuing ABCP by the case of CMO. In addition, financial accounting treatments about ABCP trading are discussed in details.
author2	Juei-Chi Shen
author_facet	Juei-Chi Shen Che-Wen Chen 陳哲文
author	Che-Wen Chen 陳哲文
spellingShingle	Che-Wen Chen 陳哲文 An exploration of the financial accounting standards for asset-based commercial papers: Two Case studies of Taiwan corporations
author_sort	Che-Wen Chen
title	An exploration of the financial accounting standards for asset-based commercial papers: Two Case studies of Taiwan corporations
title_short	An exploration of the financial accounting standards for asset-based commercial papers: Two Case studies of Taiwan corporations
title_full	An exploration of the financial accounting standards for asset-based commercial papers: Two Case studies of Taiwan corporations
title_fullStr	An exploration of the financial accounting standards for asset-based commercial papers: Two Case studies of Taiwan corporations
title_full_unstemmed	An exploration of the financial accounting standards for asset-based commercial papers: Two Case studies of Taiwan corporations
title_sort	exploration of the financial accounting standards for asset-based commercial papers: two case studies of taiwan corporations
publishDate	2009
url	http://ndltd.ncl.edu.tw/handle/47457358427730151727
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An exploration of the financial accounting standards for asset-based commercial papers: Two Case studies of Taiwan corporations

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