碩士 / 國立臺灣海洋大學 / 航運管理學系 / 101 / According to the International Financial Reporting Standards (IFRS) will be
adopted this year , this dissertation investigates the effect to the transport industries of
Taiwan. After interviewing the experts and releasing questionnaires , we have concluded
which items of the new accounting standards will affect the transport industries.
Including five chief financial officers of shipping companies and one accountant of an
accounting firm were interviewed . The persons who fulfilled the questionnaires are
members of sea、air and land transport companies; We released 300 questionnaires, 90
reliable and 2 unreliable questionnaires were sending back. These questionnaires were
analyzed by independent samples T test and one-way ANOVA.We summarize the
results of the interview as follows : 1. The four standards will affect the transport
industries significantly when we adopt the IFRS. 2. The four standards will not affect
the transport industries significantly when we adopt the IFRS. 3. The two standards will
affect all the kinds of industries significantly when we adopt the IFRS.We also
summarize the data analysis as follows: 1.The executives and the employees of the
accountants have significant different opinions to the case of “The influences of the
IFRS to the transport industries .” 2.The listed and unlisted companies have significant
different opinions to the case of “the influences to the transport industries after the first
time adoption of IFRS.” 3.The transport industries have significant different opinions to
the case of “Th e i nf l u ences o f t h e IFR S t o th e t r ans p o rt in d us t ri es .”
| Identifer | oai:union.ndltd.org:TW/101NTOU5301010 |
| Date | January 2013 |
| Creators | 劉姿吟 |
| Contributors | Yuhling Su, 蘇育玲 |
| Source Sets | National Digital Library of Theses and Dissertations in Taiwan |
| Language | zh-TW |
| Detected Language | English |
| Type | 學位論文 ; thesis |
| Format | 170 |
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