Impact to the reliability of financial statements by adopting fair value accounting standards over financial instruments
碩士 === 國立政治大學 === 會計研究所 === 99 === Recently, since fair value accounting used in financial statements provides better representation over the operating result of enterprises, as well as leads to better decision making, it has become the trend for accounting principle setting internationally. Howev...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2011
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| Online Access: | http://ndltd.ncl.edu.tw/handle/27200518509519039850 |