The Effect of IFRS Implementation on the Matching: From Taiwan’s SFAS No.35

碩士 === 輔仁大學 === 會計學系碩士班 === 105 === Accounting Research and Development Foundation of the Republic of China referred to IAS No.36 and issued Taiwan’s SFAS No.35 Accounting for the Impairment of Assets. It has implemented since January 1, 2005. This paper uses a sample of listed companies in Taiwan b...

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Bibliographic Details
Main Authors: LIN, SHIH-YUAN, 林詩媛
Other Authors: LI, CHI-HUA
Format: Others
Language:zh-TW
Published: 2017
Online Access:http://ndltd.ncl.edu.tw/handle/29s5e2