Chiang, Hsiang-tsai; Lin, Shu-lin - In: Journal of applied finance & banking 2 (2012) 2, pp. 59-98
Following International Accounting Standards (IAS) No. 39, Taiwan implemented the No. 34 and No. 36 Statement of Financial Accounting Standards (SFAS) that regulate the measurement and disclosure of financial instruments, respectively. Both IAS and Taiwan SFAS allowed companies to reclassifyʺ...
