The Study of the Effect of International Financial Reporting Standard NO.16 on the Financial Ratios of the Firms
碩士 === 國立高雄科技大學 === 會計系 === 107 === In January 2016, the IASB issued a new lease accounting standard (IFRS 16), which was formally applied in January 2019. Financial Supervisory Commission R.O.C. (Taiwan) announced in December 2017 that it will be applied in parallel with the international and repla...
| 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/726a8z |