The Relation Between Company Characteristics and Fair Value Option

碩士 === 國立臺北大學 === 會計學系 === 106 === Under the purpose of mitigating the accounting mismatch caused by the accounting standards, the US Financial Accounting Standards Board (FASB) published the Statement of Financial Accounting Standards (SFAS) No. 159, Fair Value Option for Financial Assets and Finan...

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Bibliographic Details
Main Authors: CHEN, HONG-LIN, 陳泓霖
Other Authors: CHEN, WEI-TZU
Format: Others
Language:zh-TW
Published: 2018
Online Access:http://ndltd.ncl.edu.tw/handle/dw427e