-------------------------------------------------------------------------------------------------■記者林燕翎/台北報導
公告版位
目前分類:bussiness&financial (13)
- May 01 Mon 2006 16:51
勞退金投資 勞工可自選
勞退金投資 勞工可自選
-------------------------------------------------------------------------------------------------■記者林燕翎/台北報導
-------------------------------------------------------------------------------------------------■記者林燕翎/台北報導
- Dec 24 Sat 2005 13:51
No.34、No.36實施對企業之衝擊
- Dec 24 Sat 2005 13:50
風險長應扮演的四個角色
- Dec 24 Sat 2005 13:42
運用ABC瞭解通路與顧客之利潤貢獻度
- Dec 24 Sat 2005 13:40
財會七號與三十四號公報對企業的影響
- Dec 24 Sat 2005 13:36
三十五號公報實戰-商譽如何測試減損及其對企業之影響/郭紹彬
- Dec 24 Sat 2005 13:27
‧34號公報實施後,投資人閱讀財報應注意什麼?
- Dec 24 Sat 2005 13:20
‧財務分析的十大迷思與謬誤!
- Dec 24 Sat 2005 12:31
未實現利益,必須以公平市價入帳
新聞眉批:
新準則引用國際會計原則第三十九號公報的概念,將企業投資金融資產,分為交易為目的、持有至到期日(例如債券)、備供出售三種,並以公平市價來評價投資股權的價值,直接列入當期損益。
新準則引用國際會計原則第三十九號公報的概念,將企業投資金融資產,分為交易為目的、持有至到期日(例如債券)、備供出售三種,並以公平市價來評價投資股權的價值,直接列入當期損益。
- Dec 21 Wed 2005 10:05
option-adjusted spread
Option-adjusted spread (OAS) is the yield spread of a fixed income instrument that is not attributable to embedded options. For example, a callable bond might be trading at a spread to Treasuries of 200 basis points. Of that, 60 basis points might be attributable to the bond's call feature, with the remaining 140 basis points attributable to such factors as the bond's credit risk, liquidity, etc. For this bond, the option-adjusted spread is 140 basis points.
- Nov 24 Thu 2005 21:45
衍生性金融商品引介—平均選擇權
- Nov 24 Thu 2005 21:41
憂鬱症的治療與保險理賠權益[Smart智富月刊]