A Study on Consolidated Financial Reports’s Preparation Standard and Substantive Control Effect-A Case Study for a Motor Company
碩士 === 東海大學 === 會計學系 === 98 === The Statement of Financial Accounting Standards (SFAS) No.7 has been amended to include all subsidiaries, the investee companies, under “ real economic ” control of the parent company in the preparation of consolidated financial statements, therefore, the revision mak...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2010
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| Online Access: | http://ndltd.ncl.edu.tw/handle/53214002956771481293 |