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ԡԨâͧѷҧǹԵԺؤ ռ㹷ҧԹԵԺؤǡѺõҤҷѾԹҧ


䢻ѭѻ͹ӻ繡äǺ͹Ԩ繻繻ب - Ѫ ͨҡ͹͹ѧ

ب ԡԨâͧѷҧǹԵԺؤ ռ㹷ҧԹԵԺؤǡѺõҤҷѾԹҧ

Ѫ 㹡óշѷҧǹԵԺؤԡԨ ҤҷѾԹ ѹԡԨ繵ҤҵҴѹԡԨù Դ㹷ҧԹԵԺؤŴѧ

1. óշѾԹ ѹԡԨҤҵҴӡŤҵѭ ԴŢҴعҡõҤҷѾԹ 件¨㹡äӹdzط͢ҴعطͺҺѭշԡԨù

2. óշѾԹ ѹԡԨҤҵҴ٧Ťҵѭ ԴšèҡõҤҷѾԹ 件㹡äӹdzط͢ҴعطͺҺѭշԡԨù ˵ؼŷ衮¡˹աôԹôѧ蹷Ǣҧ ͷͼǹǹǹ (Equity) 㹡Ԩõӹǹèҧԧ 㹷·شѧҡԡԨաêкѭ Ԩõͧ׹عШǹԹع () ͼǹ 觶Թ֧Թҵ 40(4)() 觻ɮҡ

ب äǺԨ͡͹ԨâͧѷҧǹԵԺؤ ռ㹷ҧԹԵԺؤǡѺõҤҷѾԹͼ͹мѺ͹ѾԹҧ

Ѫ 㹡óշѷҧǹԵԺؤԡԨ ҤҷѾԹ ѹԡԨ繵ҤҵҴѹԡԨù Դ㹷ҧԹԵԺؤ ѧ

1. ѺѷҧǹԵԺؤŷͧ¹ԡԨСäǺԨ͹Ԩ յҤҵҴѹǺҡѹ ҤҴѧ¨㹡äӹdzط͢ҴعطԢͧѷҧǹԵԺؤѹǺԨ͹Ԩù ˵ؼ㹷ҧҡиáԨǡѺóԡԨ÷ 繵ͧӹdzǹǹ (Equity) ͧͼǹ ѹ㹡Ԩ÷駢ҡäǺԨ 㹡Ԩ÷Ѻ͹Ԩ

2. ѺѷҧǹԵԺؤѹԴ÷ѷҧǹԵԺؤŤǺԨҴ¡ѹ ͺѷҧǹԵԺؤŷ繼Ѻ͹Ԩ (1) ҤҢͧѾԹ鹵Ҥҷҡ㹺ѭբͧѷ ҧǹԵԺؤѹǺҡѹͻª㹡äӹdzط͢Ҵعط Ҩաè˹·ѾԹ ѾԹ¡Էѡ֡ ФҤҡѡ֡ФҤ㹡äӹdzط͢ҴعطԵѡࡳ Ըա ͹ ѵҷѷҧǹԵԺؤ§ҷŤҵ鹷عѺѾԹҹ 駹 ͧҡ㹷ҧ͹ѷҧǹԵԺؤŷԡԨ˵آͧäǺԨ͹ԨùѧСͺԨõͧ (Going Concern Assumption)

ҧá ûԺѵԡ㹷ҧѭѷҧǹԵԺؤѹԴ÷ѷҧǹԵԺؤŤǺԨҴ¡ѹ ͺѷҧǹԵԺؤŷ繼Ѻ͹Ԩ Ѻ͹ѾԹѧѹ֡¡÷ҧѭǡѺѾԹѺ͹ҤҵҴ鵡ŧѺ͹ Фӹdz֡ФҤҷѾԹҤҵҴ鵡ŧѺ͹ѹ㹡äӹdzط͢ҴعطԷҧѭ ǷӡûѺا¡÷ᵡҧҡѡࡳҧҡõҵ 74(1)() () 觻ɮҡ ͻª㹡äӹdzط͢ҴعطԹԵԺؤẺʴ¡ ...50 () óշѾԹѺ͹ҤҵҴӡҤҷҧѭ ֡ФҤҢͧŤҵ鹷عǹԹҤҵҴ¨㹡äӹdzطТҴعطԷҧҡ ͧ١ѺاѺͺҺѭշ˹¨͹ѾԹ () óշѾԹѺ͹ҤҵҴ٧Ҥҷҧѭ ֡ФҤҢͧŤҵ鹷عǹԹҤҷҧѭշѺاǡѺ ¨㹡äӹdzطТҴعطԷҧҡ ͧ١ѺاѺ¨͵鹷عͧѾԹͺҺѭշ˹¨͹ѾԹ (2) ӼŢҴعطԢͧѷҧǹԵԺؤҶ¨㹡äӹdzط͢Ҵعط

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