By utilizing the Case Study Reserch, the J company was selected as the target of research which adopt with IFRS(International Financial Reporting Standards).The all been probed into suitable main points about some variation topics regarding to the financial reports of J company as the examples, to summarize the trial balances with some accounts had been adjusted and showed financial with its impacted amount. The proposal is to suggest to those construction companies and to their investors in accordance to those problems. Due to the J Company adopt IFRS in financial statements, we found some material impacts listed as followed, the stockholder equity increased,widened operational revenue while the fluctuation , current income/loss and the earning per share fluctuated.
The result of research shows that early involvement and promotion will be very helpful to identify the issues and find out the solutions by discussing with Certified Public Accountant (CPA) and government authorities. When the adoption of IFRS by the construction companies, it not only has material impact over financial information but it also has hugely influence over their operation performance and their operational models respectively. Therefore the construction companies should cautiously evaluate all confronted problems after the adopted IFRS.
The transformation to IFRS is a big process and time-consuming for all of Taiwan¡¦s public listed companies.
| Identifer | oai:union.ndltd.org:NSYSU/oai:NSYSU:etd-0625112-171618 |
| Date | 25 June 2012 |
| Creators | Hsiu Lin, Ying |
| Contributors | Jen-Jsung Huang, Yih Jeng, David S,Shyu, Ming-Chi Chen |
| Publisher | NSYSU |
| Source Sets | NSYSU Electronic Thesis and Dissertation Archive |
| Language | Cholon |
| Detected Language | English |
| Type | text |
| Format | application/pdf |
| Source | http://etd.lib.nsysu.edu.tw/ETD-db/ETD-search/view_etd?URN=etd-0625112-171618 |
| Rights | user_define, Copyright information available at source archive |
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