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    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/20261

    Title: 財務報表新要素:綜合淨利之報導與解析 -3-
    Authors: 顏信輝
    Contributors: 淡江大學會計學系
    Date: 2000-08
    Issue Date: 2010-05-26 18:17:49 (UTC+8)
    Publisher: 財團法人中華民國會計研究發展基金會
    Abstract: SFAS130公報「報導綜合淨利」的規定對於財務報導之影響深遠,然而綜觀該號公報之規定其實未臻完善,仍有許多待補充及修正之處,本文延續前面的論述,繼續介紹綜合淨利之相關問題並彙總美國相關的調查結果與實證發現,以做為參考。
    Relation: 會計研究月刊177,頁133-137
    DOI: 10.6650%2fARM.2000.177.133
    Appears in Collections:[會計學系暨研究所] 期刊論文

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