Study on Accounting for Defined Benefit Plan under International Financial Reporting Standards and the Impact of the Adoption on Domestic Listed Companies
碩士 === 國立臺灣大學 === 會計學研究所 === 99 === The thesis introduces the defined benefit plan of International Financial Reporting Standards (IFRSs), and makes comparisons with ROC GAAP. We transfer the related accounting accounts of listed companies from ROC GAAP to IFRS, and verify the impact on these compan...
| 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/43089281434570930966 |