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Autor:
Hsuan-Pin Wang, 王炫斌
105
[Part I: Determinants and Consequences of the Dual Choices in IAS 40] International Accounting Standard (IAS) 40, Investment Property, is one of few accounting standards allowing firms to use fair value to account their non-financial assets.
[Part I: Determinants and Consequences of the Dual Choices in IAS 40] International Accounting Standard (IAS) 40, Investment Property, is one of few accounting standards allowing firms to use fair value to account their non-financial assets.
Externí odkaz:
http://ndltd.ncl.edu.tw/handle/ezw83f
Autor:
Hsuan-Pin Wang, 王炫斌
98
Adoption of IFRSs has become an essential trend of global accounting norm. This study uses data before during and after year 1999, which accounting standard in Taiwan started to converge with IFRS, then divides data into groups in order to ex
Adoption of IFRSs has become an essential trend of global accounting norm. This study uses data before during and after year 1999, which accounting standard in Taiwan started to converge with IFRS, then divides data into groups in order to ex
Externí odkaz:
http://ndltd.ncl.edu.tw/handle/71951459006931939688