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財務會計準則公報適用性之研究--財務會計問題解釋函彙編之研究

財務會計準則公報是會計人員從事會計工作、編制財務報表的重要依據,而財務會計問題解釋函是企業在編制財務報表發生問題時,向財務會計準則委員會研議小組所提出的問題,所以本研究希望藉曲對財務會計問題解釋函彙編的研究,瞭解現行公報存有哪些問題、適用性如何?而實務界所提出之會計問題有何種特質,而研議小組解釋結果存在何種趨勢。
本研究將依解釋函性質加以歸類,依四大構面十二項因素作為分類的依據。這四大構面分別是:交易特性、經濟個體、法令及公報的影響及解釋結果。而這四大構面又包含了幾項重要的因素,本研究希望藉由這些因素的探討瞭解會計問題的特性及解釋結論中透露的訊息。茲將四大構面及其所涵蓋的因素彙總如下:
1. 交易特性:交易循環、問題型態、會計科目及跨國交易。
2. 經濟個體:行業別、公司型態。
3. 法令及公報影響:法令影響、會計原則。
4. 解釋結果:現狀、會計方法、再解釋及擴大解釋。
本研究將解釋函根據上述十二項因素再予以細分,除了瞭解每個因素的趨勢特性外,還將上述因素與申請解釋原因作交互分析,希望瞭解引發會計問題背後的原因為何,所以本研究分別以交互次數分配表、變異數分析及PROBIT分析探討申請解釋原因與各因素的關係。 / THE Financial Accounting Standard Board's (FASB) emerging issues task force (EITF) was formed in 1984 and, since, has deliberated and resolved a number of perplexing issues encountered by practitioners. EITF was formed to respond to a need for timely guidance in resolving emerging accounting issues and to limit the number of issues requiring formal pronouncements by the FASB.
In Taiwan, there is a committee like EITF to resolve accounting issues encountered by practitioners. This research want to understand the characters of those accounting issues and to study whether our Statements of Financial Accounting Standards is suitable for businesses of Taiwan.

Identiferoai:union.ndltd.org:CHENGCHI/B2002002470
Creators梁寧萍
Publisher國立政治大學
Source SetsNational Chengchi University Libraries
Language中文
Detected LanguageEnglish
Typetext
RightsCopyright © nccu library on behalf of the copyright holders

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