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題名:	國內上市公司及銀行業會計人員對衍生性金融商品認知與報導能力之研究 A study on accountants` understanding and reporting ability on derivative financial instruments in Taiwan
作者:	陳俊吉 Chen, Chun-Chi
貢獻者:	陳錦烽 Chen, Jing-Feng 陳俊吉 Chen, Chun-Chi
關鍵詞:	衍生性金融商品報導能力會計人員二十七號公報 Derivative financial instruments Reporting ability Accountants DFI
日期:	1997
上傳時間:	2016-04-27 14:05:38 (UTC+8)
摘要:	本研究的目的是希望在第二十七號公報正式適用（八十七年十二月三十一日）之前，探討國內上市公司與銀行業會計人員對衍生性金融商品的認知程度，並瞭解其差異。另一目的則是希望瞭解企業依照第二十七號公報之要求揭露衍生性金融商品時，最難決定之事項及對第二十七號公報的看法。 In recent years, many derivative financial instruments (DFI) have been introduced into the domestic market. While transaction volumes of DFI are increasing, the relative risk enterprises expose to is increasing. Under this circumstance, accountants` understanding ofDFI becomes more and more important to the users of financial statement. If an accountant understands DFI well enough, he/she can adequately report the transactions ofDFI and, therefore, users of financial statements can properly assess the risk the enterprise faces. In this study, the author investigated the extent of the accountants understanding DFI and their ability to adequately report DFI transactions in accordance with the Statement of Financial Accounting Standard No.27 in ROC.
描述:	碩士國立政治大學會計學系 85353015
資料來源:	http://thesis.lib.nccu.edu.tw/record/#B2002001940
資料類型:	thesis
顯示於類別:	[會計學系] 學位論文

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