115會計師-#高等會計學-#蕭靖-超級函授(志光公職‧函授權威)

2026 45:37
Synopsis
【摘要】 內容集中討論了當投資比例變化導致控制權形成時,先前持有的金融資產(例如FVPL、FVOCI和權益法投資)應如何按 ...
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