Nowadays, accounting standards available and employed in the world can be categorized in three difference sources: first of all, International Accounting Standards (IAS)/International Financial Reporting Standards(IFRS) issued by International Accounting Standards Board(IASB); second, U.S. GAAP issued by Financial Accounting Standards Board(FASB);and the last, accounting standards issued by individual country¡¦s accounting standards institution. The global trend is highly developing in international capital markets and multinational businesses operating strategies. As such, the investors in international capital markets have demands eagerly on clear and understandable financial statements for better investment analyses, and decisions. Therefore, a set of internationally-unified accounting principles is necessary in such economic environments. In these years, convergence to or direct adoption of IFRS have been an international hot topic and popularly discussed worldwide, and it seems an irrevocable trend to converge from local accounting principles to IFRS. R.O.C. Financial Supervisory Commission has announced the time schedules and structures of IFRS adoption, and set up several steps for public companies to adopt IFRS starting from 2013. There are still some significant differences existed between R.O.C. accounting principles and IAS/IFRS. Thus, this study was intended to assist Taiwan companies to understand the differences, make decisions on accounting policies while adopting IFRS, and evaluate the influences on financial statements and business operation activities, so that Taiwan companies can converge from ROC GAAP to IFRS with the international trend smoothly and successfully. This thesis contains five chapters. Chapter One is the introduction. Chapter Two is description of accounting organizations and literature, including the development of organization establishing IFRS and the application of IFRS in the world. Chapter Three is the comparison between R.O.C. accounting standards and IFRS, which firstly illustrates the current situation of R.O.C. accounting standards; secondly, compares the concept of IFRS to the R.O.C. accounting standards, and then uses the literature analysis method to identify the differences item by item. Chapter Four is the analysis of impacts and strategies, and various considerations while adopting IFRS. Chapter Five is the conclusion and research suggestion. The conclusion of the thesis includes as below, In the early years, the R.O.C. accounting standards were initially formed based on U.S. GAAP. However, ROC accounting standards are updated or revised based on IFRS gradually while more and more countries adopt IFRS, which contains ¡§principle-based¡¨ accounting standards. Such ¡§principle-based¡¨ standards can avoid specific detailed exception rules under ¡§rule-based¡¨ ones, and it also can reduce the possibility that companies create special arrangements in form to bypass the economic recognition in substance and qualify the standard requirements at the meantime. There are still several differences between IFRS and R.O.C. accounting standards. Therefore, the key point for companies to implement IFRS successfully is to understand the principles and concept structures of IFRS, and to compare the differences between IFRS and R.O.C. accounting standards. Since ROC accounting standards will be converged to IFRS by direct adoption, Taiwanese companies should evaluate the differences of measurement, classification, and disclosure requirements between IFRS and R.O.C. accounting standards. And, companies should prepare well their convergence plans in consideration of possible impacts and management changes, which will be also helpful for local companies to develop global operation strategies.

The announcement made by the Financial Supervisory Commission, Executive Yuan, R.O.C. for roadmap of the adopting International Financial Reporting Standards (hereafter ¡§IFRS¡¨) on May 14, 2009 was a major earthquake to all companies in Taiwan. The first wave of IFRS adoption will hit all listed companies and those companies in the financial services industry in 2013; and the second wave will hit the rest of the public companies in 2015. To most Taiwanese business entities, IFRS is a brand new accounting principle. They don¡¦t have too many ideas on what IFRSs are, how different are IFRSs from Taiwan GAAP, how IFRS can be adopted, or the size of impact IFRSs will have once it is adopted? When facing all these unknown, the public companies in Taiwan, other than to follow the announcements from the regulatory authorities, can resort to no one but their independent auditors for further assistances. Over the past decade, the Big-4 accounting firms have devoted tremendous efforts in research and development activities on the adoption of IFRSs in accordance with the instructions of their global headquarters. Therefore, at the time when Taiwanese public companies are required to adopt IFRS in accordance with the roadmap, the service opportunities in Taiwan are monopolized by the Big-4 firms, leaving the medium and small practices in Taiwan a competitive disadvantage for entering the market because their resources are very limited. Therefore, it is the goal of this thesis to research and explore the strategies smaller firms may adopt, with limited resources on hand, to expand the service opportunities in the upcoming IFRS era.

As sustainability increasingly becomes a concern to society, it is in state transportation agencies' best interests to embrace and adopt initiatives that will both educate their employees and the communities they serve on how transportation systems and system operations can be viewed within such a context. One of the strategies some state departments of transportation (SDOTs) have adopted for providing a more sustainable approach to highway design is a "green streets and highways rating system." Adopting a strategy such as the one proposed in this thesis for the Georgia Department of Transportation will enable an agency to compare projects based on sustainability goals and outcomes. Such a rating system can provide several benefits to a state department of transportation. As a public relations tool, publishing the sustainability rating results of completed projects can promote an "environmentally friendly" image of the agency. In some cases, this could be used to garner increased support for an agency's program. Comparing the ratings of proposed projects during the early programming process may also help in the selection of more sustainably effective and efficient projects. Additionally, a project in the project planning phase could use the green rating criteria to identify those areas where changes in design could result in more environmentally sensitive designs. A green streets and highways rating tool is an important means of fostering an environmental ethic in a transportation agency, one that could become more important in years to come.

Thesis (Ph. D.)--University of Missouri-Columbia, 2001. / Typescript. Vita. Includes bibliographical references (leaves 141-149). Also available on the Internet.

Zugl.: Erlangen, Nürnberg, Univ., Diss., 2009

Thesis (doctoral)--Münster (Westf.), 1980. / Vita. Includes bibliographical references (p. 178-206).

Universiẗat, Diplomarbeit u.d.T.: Mader, Daniel: Die Bilanzierung immaterieller Vermögenswerte nach HGB und IFRS im Vergleich mit künftig geltenden Rechtsnormen unter Berücksichtigung ausgewählter Aspekte der Prüfung von immateriellen Gütern--Ulm, 2008.

Thesis (Ph. D.)--University of Missouri-Columbia, 2001. / Typescript. Vita. Includes bibliographical references (leaves 141-149). Also available on the Internet.

Zugl.: Augsburg, Universiẗat, Diss., 2009.

Thesis (Ph.D)--Virginia Commonwealth University, 2009. / Prepared for: Dept. of Psychology. Title from resource description page. Includes bibliographical references.