The Association among Information Transparency, Asset Impairments and Future Cash Flows
碩士 === 輔仁大學 === 會計學系碩士班 === 101 === Due to the fact that more and more complexity of business operation in recent years, the traditional accounting theory based on historical cost can not reflect the appropriate value of the assets of enterprises. In order to reflect the economic substance, fair val...
| Main Authors: | , |
|---|---|
| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2013
|
| Online Access: | http://ndltd.ncl.edu.tw/handle/59877135883742465662 |