Ziel dieser Arbeit ist es, die derzeitigen Vorgehensweisen des IAS 17 bez glich der Bilanzierung von Leasingverh ltnissen n her zu beleuchten, um diese anschlie end kritisch zu w rdigen und daraufh...
This book, dedicated to Prof. Jacques Richard, is about the economic, political, social and even environmental consequences of setting accounting standards, with emphasis on those that are alleged ...
特別的一年,一月份武漢肺炎爆發,為了因應全新傳染力超強的病毒,中國首次進行了封城行動。相鄰的台灣,膽戰心驚的超前部屬因應行動。春暖花開的三月份病毒在全球肆虐,失去了很多心愛的人,各國陸續展開封城或邊境管制措施,面對病毒尚無有效的積極應對方式,改變了人們活動的方式、經濟、產業均發生了重大變革,WFH (work from home)、宅經濟、線上課程、線上會議成了最夯的詞彙。因為疫情及邊境...
作者:EY International Financial Reporting Group (COR)
International GAAP(R) 2019 is a comprehensive guide to interpreting and implementing International Financial Reporting Standards (IFRS), setting IFRS in a relevant business context and providing in...