A Study on the Stock Market Reaction of Revenue Recognition Standards Changes
碩士 === 國立高雄應用科技大學 === 會計系 === 102 === Taiwan adopted the International Financial Reporting Standards (IFRSs) in 2013. Because the revenue recognition rules of IAS11 "construction contract" is different from Taiwan’s GAAP. It leads to gains originally recognized in 2012 would recognized aga...
| Main Authors: | , |
|---|---|
| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2014
|
| Online Access: | http://ndltd.ncl.edu.tw/handle/06643606994301910888 |