Study on the Impact of the Adaption on International Financial Reporting Standards 9

碩士 === 東吳大學 === 會計學系 === 104 === IFRS 9 Financial Instruments, which replaces most of the guidance in IAS 39. This includes amended guidance for the classification and measurement to eliminate the earning management when the financial assets classified as available for sales security, and use readju...

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Bibliographic Details
Main Authors: LIN, KUAN-MING, 林冠銘
Other Authors: 楊孟萍
Format: Others
Language:zh-TW
Published: 2016
Online Access:http://ndltd.ncl.edu.tw/handle/70979265704124224148