中華民國行政院金融監督管理委員會於民國98年宣布，其所管轄之興櫃以上公司及金融業，將於西元2013年全面採用國際財務報導準則(IFRSs)；其餘公開發行公司也將於西元2015年跟進，而上述適用IFRSs之公開發行以上中小企業礙於人力及經費等限制，如何有效率與IFRSs接軌將為一大挑戰，本研究係藉由各項資訊蒐集、彙整、分析及整理後，並實際運用於國內一家上市企業的內部導入專案及工作方法中，其結果發現中小企業由於人力及經費等限制，以委由外部專家，尤其是公司本身之財務簽證會計師作為IFRSs諮詢顧問，將是較有效率及效果的導入方式。另外，企業需及早規劃及進行IFRSs之導入工作，透過即早辨識對企業影響巨大的議題，並將資源用在最需要的地方，將是IFRSs導入計劃要成功必須具備的條件。 / In 2009, The Financial Supervisory Commission of Executive Yuan of R.O.C. (“FSC”) announced that the companies with shares listed on the TSE or traded on the Taiwan GreTai Securities Market or Emerging Stock Market and financing industry under FSC’s jurisdiction should prepare their financial statements in accordance with International Financial Reporting Standards (“IFRSs”) from 2013. Other public companies should follow up from 2015. The medium - sized applicable companies are limited by their manpower and cost consideration, so it will be a major challenge to implement IFRSs efficiency.
This study focused on making an implementation methodology of adoption of the IFRSs through researching, analysing and summarizing related information, then used the implementation methodology on a real case – a medium-sized listed company. The results showed that it will be more efficiency and effectiveness for a medium-sized company to engage outside experts to assist the company, and the auditors of the company’s financial statements will be more appropriate than other experts for the IFRSs implementation task; addition, the company needs to do early planning and progress in IFRSs implementation task and puts the major resources on the key issues through the identification of huge impact on the business in the early stage. Aforementioned results will be the necessary matters for a company to be successful in adopting IFRSs.
| Identifer | oai:union.ndltd.org:CHENGCHI/G0097932215 |
| Creators | 施錦川 |
| Publisher | 國立政治大學 |
| Source Sets | National Chengchi University Libraries |
| Language | 中文 |
| Detected Language | English |
| Type | text |
| Rights | Copyright © nccu library on behalf of the copyright holders |
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