我國企業適用IFRS之財務資料影響研究

NCUIR > School of Management at National Central University > Graduate Institute of Industrial Economics > Electronic Thesis & Dissertation > Item 987654321/60894

Please use this identifier to cite or link to this item: http://ir.lib.ncu.edu.tw/handle/987654321/60894

Title:	我國企業適用IFRS之財務資料影響研究
Authors:	林韋志;Lin,Wei-chih
Contributors:	產業經濟研究所
Keywords:	國際財務報導準則;一般公認會計準則;IFRS;TW GAAP
Date:	2013-07-22
Issue Date:	2013-08-22 12:05:58 (UTC+8)
Publisher:	國立中央大學
Abstract:	自2013年起我國上市櫃公司應依照國際財務報導準則（International Financial Reporting Standards，簡稱IFRSs）編製企業財務報告。本研究主要探討我國上市櫃公司適用新會計準則的轉換情形。首先，列舉IFRS中被預期將對企業財務報告產生重大影響的部分，並與舊會計準則（TW GAAP）比較其規定的差異所在。進一步檢視企業在實際發布的財務報告上，揭露有關適用IFRS的財務影響數。以證實事前的預期方向是否大致正確，並特別關注揭露重大影響金額的科目，考量對財務報告外部使用者執行財務分析的影響情形。本文針對以下幾個部分作探討：營業收入、員工福利、工程合約、金融工具、可轉換公司債、投資性不動產及負債準備，共七個主題。根據企業所揭露的財務影響數，本文焦點放在資產類與負債類科目的變動，以及企業淨值的變動情形，呈現因適用IFRS而產生的重大財務金額變化。研究發現適用新會計準則產生的調整，就整體上市櫃公司而言不算重大。唯依據產業特性，或企業特有營運風格使然，新準則對於某些產業或個別企業會產生重大影響，故建議外部使用者執行分析時，應注意產業特性或特殊企業可能產生的重大財務影響。 International Financial Reporting Standards (IFRSs) will be applied to the Financial Situation Report of Taiwan Public Offering Company from 2013. The subject of this thesis is to investigate the IFRS transition process by comparing the differences between IFRSs and TW GAAP. Furthermore, this thesis confirms the previous expectations by reviewing the pre-disclosure about the IFRS adoption plans. Then, the impact on the external users when performing financial analysis is discussed, especially in accounts with material adjustments.In this thesis, the following sections are included: Revenue, Employee Benefits, Construction Contracts, Financial Instruments, Convertible Bonds, Investment Property and Provisions. According to pre-disclosure of the adoption of IFRSs announced by the companies list on the Taiwan Stock Exchange and Public Companies, this thesis focuses on the discussion of the significant differences between the Company’s current accounting policies and the adjustments of assets, liabilities and equity under TW GAAP and the ones under IFRSs. On the whole, the results indicate that those adjustments do not exhibit significant influence. However, the impact of IFRS adoption could be influential for specific industry or enterprise.
Appears in Collections:	[Graduate Institute of Industrial Economics] Electronic Thesis & Dissertation

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