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標題: | 探討折現率在會計準則之應用 A Study on Discount Rate Applied in Accounting Standards |
作者: | Yu-Cheng Chou 周雨呈 |
指導教授: | 蔡彥卿 |
關鍵字: | 折現率,現值評價技術,現值, discount rate,present value measurement,present value, |
出版年 : | 2017 |
學位: | 碩士 |
摘要: | The aim of this thesis is to improve the understanding of discount rate and present value measurement applied in relevant accounting standards, and to offer suggestions and critiques, by elaborating on applications, comparing differences among the standards, and reviewing previously-discussed issues.
Those relevant standards include IFRS 13, IFRS 16, IAS 17, IAS 19, IAS 36 and IAS 37, all of which are excerpted and explained in Chapter 2. Then in Chapter 3, these standards are examined synthetically, with related issues and responses being referred to. Chapter 4 is centered on the current practice on discount rate in IAS 19 and IAS 37, including accounting procedure, disclosure, presentation, and suggestions. While the approaches of discount rate vary on the basis of the item being measured, they are understood and reasoned in guidelines. In the end, this thesis is concluded by proposing issues that need to be addressed in terms of the improvement of clarity and consistency of application. |
URI: | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/59455 |
DOI: | 10.6342/NTU201701011 |
全文授權: | 有償授權 |
顯示於系所單位: | 會計學系 |
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