Exploring the Effects of International Financial Reporting Standard 16 on Retail Industry: The Case Study of W Company
碩士 === 國立臺灣師範大學 === 高階經理人企業管理碩士在職專班(EMBA) === 105 === Compared to IAS 17 Leases, IFRS 16 has two major differences including the definition of a lease, and the accounting treatment for a lease. In IFRS 16, a lease is defined on the basis whether the lessee has the right to control the use of an iden...
| Main Authors: | , |
|---|---|
| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2017
|
| Online Access: | http://ndltd.ncl.edu.tw/handle/kwn33v |