Does the adoption of IFRS 16 provide more valuable lease information
碩士 === 國立政治大學 === 會計學系 === 107 === Taiwan applies International Financial Reporting Standards 16 (IFRS 16) from January 1, 2019, and the lessee switches to a single accounting model. This study explores whether the financial statements presented by the lessee after adopting IFRS 16 can more accurate...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2019
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| Online Access: | http://ndltd.ncl.edu.tw/handle/s8856f |