淡江大學機構典藏:Item 987654321/20258
English  |  正體中文  |  简体中文  |  Items with full text/Total items : 62819/95882 (66%)
Visitors : 4006591      Online Users : 571
RC Version 7.0 © Powered By DSPACE, MIT. Enhanced by NTU Library & TKU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
    •  Adv. Search
    Home ‧ Login ‧ Upload ‧ Help ‧ About ‧ Administer Goto mobile version


    Please use this identifier to cite or link to this item: https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/20258


    Title: 財務報表新要素：綜合淨利之報導與解析 -1-
    Authors: 顏信輝
    Contributors: 淡江大學會計學系
    Date: 2000-06-01
    Issue Date: 2009-11-30 12:39:21 (UTC+8)
    Publisher: 財團法人中華民國會計研究發展基金會
    Abstract: 美國於1997年6月發佈財務會計準則公報第130號「報導綜合淨利」，正式將綜合淨利列為財務報表之報導要素，此公報對美國會計實務造成很大的影響，國內目前尚無該項規定，讀者對此觀念也較不瞭解，有鑑於此，本文針對SFAS130號公報及相關問題加以介紹，使讀者能夠對綜合淨利有進一步的認識。
    Relation: 會計研究月刊 175，頁 143-147
    DOI: 10.6650%2fARM.2000.175.143
    Appears in Collections:[Graduate Institute & Department of Accounting] Journal Article

    Files in This Item:

    File Description SizeFormat
    index.html0KbHTML118View/Open
    財務報表新要素：綜合淨利之報導與解析 -1-.pdf2768KbAdobe PDF0View/Open

    All items in 機構典藏 are protected by copyright, with all rights reserved.

    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library & TKU Library IR teams. Copyright ©   - Feedback