The Use of Court Judgement for the Recognition of Contingent Liability
碩士 === 國立成功大學 === 財務金融研究所在職專班 === 101 === This study provides an in-depth review of the differences in accounting for contingent liability between IFRS, US GAAP and Taiwan GAAP to clarify the recognition criteria for contingent liability. In general, IFRS, US GAAP and Taiwan GAAP require recognition...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2013
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| Online Access: | http://ndltd.ncl.edu.tw/handle/03535498809506848529 |