介紹各種金融商品及其相關會計處理與揭露Introduction to various financial commodities and their related conference processing and disclosure
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 Liuping, derivative financial products (3rd edition)
IFRS 9: Financial Instruments
IAS 28: Investment related enterprises and joint assets
IAS 39: Financial Instruments: Recognition and Measurement
| 評分項目 Grading Method | 配分比例 Grading percentage | 說明 Description |
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