我國採用國際財務報導準則對台灣會計環境的影響 / Potential impacts of adopting International Financial Reporting Standard (IFRS) on Taiwanese Accounting Environment By Shiuh-Yuan Luoh IFRS is the latest trend in accounting world. Currently, in world top 10 capital markets, only Japan and USA are not adopting IFRS (International Financial reporting Standards) as their accounting standards. However, they have already paved the way to adopt IFRS in near future. Taiwan has been adopted US GAAP for a long time. In order to converge to international markets, Taiwan has set timeline for implementing IFRS that can attract more foreign investments. Therefore, FSC (Financial Supervisory Committee) has already set up 2013 as the first year for Taiwanese companies to comply with. Since US GAAP and IFRS have substantial difference, to adopt and implement IFRS must result in some impacts. This thesis try to understand what will be the possible impact for Taiwanese companies to adopt IFRS. By doing this, I design the questionnaire, distribute and analyze the results. The findings of this study can be summarized as follows: 1. Due to the fact of incremental benefits, people in CPA firms are quite optimistic and welcome to adopt IFRS imminently. 2. Due to incremental work load and knowledge, surveyed results from listed companies show less confident in adopting IFRS. 3. The surveyed accounting students indicate neutral results. Students are generally concerned with CPA examination and qualification encounter. However, adoption of IFRS may create competitive edge for students in job market. 4. “Timing” is still the key issue for the sample taker. In addition, company’s policies, strategies and management style should be contingently adjusted based on individual needs of implementation. 5. During the transition period, any one who takes CPA examination or practitioners has to deal with 3 sets of accounting standards simultaneously, including Taiwan GAAP, US GAAP and IFRS. 6. Current related laws and regulations in Taiwan may require adapting characteristics of IFRS, for example, Commercial Accounting Law.