The Impact of Adopting the IFRS for SMEs on SMEs Tax in Taiwan
碩士 === 國立臺北大學 === 會計學系 === 99 === The Financial Supervisory Commission of the Executive Yuan announced that public companies shall directly implement the IFRSs in two phases starting in 2013. Nonetheless, the competent authority, the Ministry of Economic Affairs, is still under discussion and has no...
| Main Authors: | , |
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2011
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| Online Access: | http://ndltd.ncl.edu.tw/handle/52983862398679224678 |