Valuation of Defined Benefit Plans under IAS 19
碩士 === 國立臺北大學 === 會計學系 === 106 === This paper analyzes the valuation relevance of the accounting treatment for the defined benefit plan after the revision of IAS19 “Employee Benefits” in 2013. Besides, we also focus on the components of the defined benefit costs included in the comprehensive income...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2018
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| Online Access: | http://ndltd.ncl.edu.tw/handle/786zv7 |