Tax Issues Arising from the Adoption of IFRS -How to Deal With the Adjustments of Retained Earnings-

碩士 === 國立臺灣大學 === 法律學研究所 === 101 === To be more in line with international practice, public listed companies in Taiwan have to adopt International Financial Reporting Standards (IFRS) by 2013. Because there are some differences between ROCGAAP and IFRS, adjustments of retained earnings are required...

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Bibliographic Details
Main Authors: Tzung-Yo Ko, 柯宗佑
Other Authors: Keh-Chang Gee
Format: Others
Language:zh-TW
Published: 2013
Online Access:http://ndltd.ncl.edu.tw/handle/47244766781185294541