The Effect of No.34 on the Value Relevance of Financial Statement

碩士 === 國立高雄應用科技大學 === 商務經營研究所 === 98 === The Statement of Financial Accounting Standards No. 34 (SFAS 34) has made tremendous effect on the accounting treatments of companies, especially on the evaluation of financial instruments. SFAS 34 has changed the traditional way of Lower of Cost or Market (L...

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Bibliographic Details
Main Authors: hui-wei Huang, 黃慧雯
Other Authors: Po-Sheng Ko
Format: Others
Language:zh-TW
Published: 2010
Online Access:http://ndltd.ncl.edu.tw/handle/97819843561818139964