Study on Accounting for Insurance Contract under International Financial Reporting Standard
碩士 === 臺灣大學 === 會計學研究所 === 98 === Abstract The applying of IFRS is a tendency of insurance around the world. The new issued Accounting Standard No. 40 in Taiwan is also adapted from IFRS 4. However, International Accounting Standard Board (IASB) split the Insurance Project into two phases. The Boar...
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| Format: | Others |
| Language: | zh-TW |
| Online Access: | http://ndltd.ncl.edu.tw/handle/53534616691227416645 |