The Impact on Debt Investments of Banks and Insurance Companies When Adopting IFRS9

碩士 === 國立臺灣大學 === 財務金融組 === 105 === Since the 2008 financial crisis, IAS39 has been widely criticized for not only being unable to promptly reflect the potential loss of the financial instruments but also underestimated the losses. Therefore, after years of discussion, the new standards regarding fi...

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Bibliographic Details
Main Authors: Chun-Kuang Chen, 陳俊光
Other Authors: 李賢源
Format: Others
Language:zh-TW
Published: 2017
Online Access:http://ndltd.ncl.edu.tw/handle/qdsdy9