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    Title: 財務報表新要素:綜合淨利之報導與解析 -2-
    Authors: 顏信輝
    Contributors: 淡江大學會計學系
    Date: 2000-07
    Issue Date: 2010-05-26 18:14:56 (UTC+8)
    Publisher: 財團法人中華民國會計研究發展基金會
    Abstract: 延續上期,本期繼續介紹SFAS130號公報「報導綜合淨利」,本文將針對綜合淨利之報導格式加以說明,並提供公報中之範例作為讀者參考,另外針對重分類調整、相關所得稅效果以及累計餘額表達等等的問題加以論述。
    Relation: 會計研究月刊176,頁145-148
    DOI: 10.6650%2fARM.2000.176.145
    Appears in Collections:[Graduate Institute & Department of Accounting] Journal Article

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