The Current Status and Suggestion of Taiwan Investment Property Measured by Fair Value
碩士 === 國立臺北大學 === 會計學系 === 103 === Since 2013, the listed and OTC companies have begun to implement International Accounting Standards (IAS) in Taiwan. Due to implementation of the new accounting standard, the real estates which used to be recognized as fixed assets were reclassified under “Investme...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2015
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| Online Access: | http://ndltd.ncl.edu.tw/handle/93578918374496287458 |