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    政大機構典藏 > 商學院 > 財務管理學系 > 學位論文 >  Item 140.119/87733
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/87733


    Title: 衍生性金融商品之會計處理與課稅規定
    Authors: 何依倫
    Contributors: 林全
    何依倫
    Keywords: 衍生性
    課稅
    Date: 1996
    Issue Date: 2016-04-28 16:03:41 (UTC+8)
    Abstract: 政府為發展台灣成為亞太營運中心,對於金融機構的金融管制措施遂逐步放寬,加上金融機構間競爭日漸激烈,衍生性金融商品市場的規模開始有快速的成長趨勢。鑑於台灣的衍生性金融商品市場正值起步階段,我們有必要對衍生性金融商品的特性予以了解,進而分析其會計處理與課稅規定。
    Description: 碩士
    國立政治大學
    財政學系
    83255017
    Source URI: http://thesis.lib.nccu.edu.tw/record/#B2002002369
    Data Type: thesis
    Appears in Collections:[財務管理學系] 學位論文

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