Fair value or cost model? Drivers of choice for IAS 40 in insurance industry
碩士 === 國立政治大學 === 經營管理碩士學程(EMBA) === 98 === After the Financial Supervisory Commission Executive Yuan, R .O.C. declaring on May 14, 2009 that adopt International Accounting Standard in an all-round way in our country, all the public company were totally impacted promptly; Among the IFRSs, IAS 40 inv...
Main Authors: | Liao, Ya Fen, 廖雅芬 |
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Other Authors: | Lin, Ducer |
Format: | Others |
Language: | zh-TW |
Online Access: | http://ndltd.ncl.edu.tw/handle/22320590417604931044 |
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