淡江大學機構典藏:Item 987654321/20258
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    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

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