興櫃股票投資� �衡量疑義.pdf
111515.pdf
Description
企業對於興櫃股票投資是否得逕以成本衡量?答案是,若興櫃股票之個股成交價屬活絡市場報價,應以成交價作為公允價值,否則應依企業會計準則公報第十五號「金融工具」第三十八條之規定判斷其公允價值是否能可靠衡量,若其公允價值無法可靠衡量,始得以成本衡量。
Technical Information
- File Format: PDF
- File Size: 105 KB
- Pages: 2
- Language: EN
- Author: Ariel
- Total Downloads: 4
- Last Updated: 5 months ago
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