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政大典藏 > College of Commerce > Department of Accounting > Theses > Item 140.119/86998

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/86998

Title:	財務會計準則公報適用性之研究--財務會計問題解釋函彙編之研究
Authors:	梁寧萍
Contributors:	劉啟祥梁寧萍
Keywords:	財務會計準則公報財務報表 FASB
Date:	1996
Issue Date:	2016-04-28 09:30:11 (UTC+8)
Abstract:	財務會計準則公報是會計人員從事會計工作、編制財務報表的重要依據，而財務會計問題解釋函是企業在編制財務報表發生問題時，向財務會計準則委員會研議小組所提出的問題，所以本研究希望藉曲對財務會計問題解釋函彙編的研究，瞭解現行公報存有哪些問題、適用性如何？而實務界所提出之會計問題有何種特質，而研議小組解釋結果存在何種趨勢。 THE Financial Accounting Standard Board`s (FASB) emerging issues task force (EITF) was formed in 1984 and, since, has deliberated and resolved a number of perplexing issues encountered by practitioners. EITF was formed to respond to a need for timely guidance in resolving emerging accounting issues and to limit the number of issues requiring formal pronouncements by the FASB.
Description:	碩士國立政治大學會計學系 84353016
Source URI:	http://thesis.lib.nccu.edu.tw/record/#B2002002470
Data Type:	thesis
Appears in Collections:	[Department of Accounting] Theses

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