Generally Accepted Accounting Principles (GAAP): Definition, Standards ...
2024-11-23 00:18Generally Accepted Accounting Principles - GAAP: Generally accepted accounting principles (GAAP) are a common set of accounting principles , standards and procedures that companies must follow ...
ROC GAPP與IRFSs差異 - 國際財務報導準則(IFRSs) - TWSE
ROC GAAP與IFRSs差異. 造成差異原因. 我國財務會計準則公報自1999年起即參照國際會計準則訂定,故二者間主要差異在於:. 國際會計準則已訂有特定公報規範,而我國尚無相關準則規定。. 我國已參酌國際會計準則訂定相關公報,惟因國際會計準則近來已有修訂,而 ...