中級會計：租賃會計（ifrs16)＿租約修改及售後租回會計處理（五）
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講義下載:https://reurl.cc/83e6b7 （森森會計→中級會計→租約修改及售後租回） 00:00 移轉控制，移轉對價等於公允價值01:04 移轉 ...
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