淡江大學機構典藏:Item 987654321/20280
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    Please use this identifier to cite or link to this item: https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/20280


    Title: 三十五號公報對企業年度報表之影響－由九十三年年報分析(上)
    Authors: 顏信輝;Yen, Hsin-hui;丁緯
    Contributors: 淡江大學會計學系
    Date: 2005-01
    Issue Date: 2010-05-26 18:14:34 (UTC+8)
    Publisher: 臺北市：中華民國會計研究發展基金會
    Abstract: 三十五號公報之影響應是全面性的，不單直接衝擊到財務報表之編製者、查核者，財報之使用者與監理機構也對其賦予高度注意。本文以提前採用三十五號公報之企業為分析對象，分別由企業特性、損益影響、資產衝擊……等構面，分析對年度報表之影響。
    Relation: 會計研究月刊=Accounting Research Monthly 242，頁98-104
    Appears in Collections:[Graduate Institute & Department of Accounting] Journal Article

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