Lease Contract between Parent and Subsidiary and Foreign Currency Hedging

碩士 === 國立臺灣大學 === 會計學研究所 === 106 === The major change of IFRS16 is the lease capitalization of lessees, and it is also the main issue of this thesis. We will take the aviation industry for example, and further discuss the impact to the companies under the rule of IFRS16. In Chapter 2, we will firstl...

Full description

Bibliographic Details
Main Authors: Jia-Ying Chen, 陳佳穎
Other Authors: 蔡彥卿
Format: Others
Language:zh-TW
Published: 2018
Online Access:http://ndltd.ncl.edu.tw/handle/fdfcks