會計研究月刊 - accounting.org.tw
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國際會計準則理事會（以下簡稱iasb）於今（2024）年5月發布「金融工具之分類與衡量之修正」，針對企業使用電子支付系統以現金清償金融負債之除列時點，以及於國際財務報導準則第9號「金融工具」（以下簡稱ifrs 9）之施行後檢討中所收到有關適用ifrs 9之實務議題，包括具有連結至達成環境 ...
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