介紹各種金融商品及其相關會計處理與揭露Introduce various financial products and their related accounting treatments and disclosures
謝劍平, 衍生性金融商品(3版)
IFRS 9: 金融工具
IAS 28: 投資關聯企業及合資
IAS 39: 金融工具：認列與衡量
Xie Jianping, Derivative Financial Products (3rd Edition)
IFRS 9: Financial Instruments
IAS 28: Investments in associated enterprises and joint ventures
IAS 39: Financial instruments: recognition and measurement
| 評分項目 Grading Method | 配分比例 Grading percentage | 說明 Description |
|---|
