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Search Symbol (Half-width) Description of Search Symbols
Space "AND" indicates the intertwining of key terms used in a search
Double Quotation Marks ("") ( " " ) Double quotation marks indicate the beginning and end of a phrase, and the search will only include terms that appear in the same order of those within the quotations. Example: "image process" : " image process "
? Indicates a variable letter. Entering two ? will indicate two variable letters, and so on. Example: "Appl?", search results will yield apple, apply… e , appl y … ( (often used to English word searches) )
* Indicates an unlimited number of variable letters to follow, from 1~n. Example: Enter "appl*", search results will yield apple, apples, apply, applied, application…(often used in English word searches) e , appl es , appl y , appl ied , appl ication … ( (often used to English word searches) )

Boolean logic combinations of key words is a skill used to expand or refine search parameters.
(1) AND (1) AND: Refines search parameters
(2) OR (2) OR: Expands search parameters (3) NOT: Excludes irrelevant parameters


DOI stands for Digital Object Identifier ( D igital O bject I dentifier ) ,
and is the unique identifier for objects on the internet. It can be used to create persistent link and to cite articles.

Using DOI as a persistent link

To create a persistent link, add「」 「 」 before a DOI.
For instance, if the DOI of an article is 10.5297/ser.1201.002 , you can link persistently to the article by entering the following link in your browser: 10.5297/ser.1201.002
The DOI link will always direct you to the most updated article page no matter how the publisher changes the document's position, avoiding errors when engaging in important research.

Cite a document with DOI

When citing references, you should also cite the DOI if the article has one. If your citation guideline does not include DOIs, you may cite the DOI link.

DOIs allow accurate citations, improve academic contents connections, and allow users to gain better experience across different platforms. Currently, there are more than 70 million DOIs registered for academic contents. If you want to understand more about DOI, please visit airiti DOI ) 。

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Abstract 〈TOP〉
Parallel Abstract 〈TOP〉
Reference ( 71 ) 〈TOP〉
  1. 國際財務報導準則委員會基金會國際會計準則第二十一號「匯率變動之影響」正體中文版 (2010版)
  2. 財團法人會計研究發展基金會(民國89年)-財務會計準則第二號「租賃會計處理準則」。
  3. 財團法人會計研究發展基金會(民國94年)-財務會計準則第十四號「外幣換算之會計處理」。
  4. 財團法人會計研究發展基金會(民國94年)-財務會計準則第十八號「退休金會計處理準則」
  5. 財團法人會計研究發展基金會(民國94年)-財務會計準則第三十二號「收入認列之會計處理準則」
Times Cited (5) 〈TOP〉
  1. 許文英(2015)。採用IFRS對於台灣產業財務報導之影響。淡江大學會計學系碩士在職專班學位論文。2015。1-81。 
  2. 翁克偉(2013)。我國導入國際財務報導準則對壽險業影響之研究。淡江大學保險學系保險經營碩士在職專班學位論文。2013。1-127。 
  3. 施錦川(2011)。我國企業導入國際財務報導準則之個案研究。政治大學經營管理碩士學程(EMBA)學位論文。2011。1-127。
  4. 施景彬(2012)。上市公司導入IFRS個案實務分析:以X集團為例。臺灣大學會計與管理決策組學位論文。2012。1-134。
  5. 劉琦雅(2014)。IFRS不動產、廠房及設備的內部控制模式探討。中正大學會計與資訊科技學系學位論文。2014。1-133。
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