A Study of IFRS 15 and the Issuance of Taiwan Uniform Invoices
碩士 === 國立臺灣大學 === 會計學研究所 === 107 === IFRS 15 is effective for annual reporting periods beginning on January 1, 2018 in Taiwan. To recognise revenue under IFRS 15, an entity applies the following five steps: Identify the contract(s) with a customer. Identify the performance obligations in the con...
| 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/kgnx99 |