碩士 / 國立臺灣大學 / 會計學研究所 / 101 / Listed companies and OTC companies in Taiwan have adopted International Financial Reporting Standards (IFRS) since 2013. By comparing the financial reports of Chinese shipping companies which have adopted IFRS for years with Taiwan shipping companies which start to adopt IFRS from 2013, the thesis discusses the challenges and difficulties that the shipping companies may face when they adopt International Accounting Standard 37(IAS37) and the impact of IAS37 onerous contracts on financial statements.
There are indeed differences between China shipping companies and Taiwan shipping companies when disclosing onerous contracts. Therefore, in order to reduce the differences between the shipping companies when disclosing onerous contract and to approve the comparability of financial statements, the thesis further discusses the possible solutions and introduces the fundamental solution, the draft standard on leases coming to effect.
| Identifer | oai:union.ndltd.org:TW/101NTU05385026 |
| Date | January 2013 |
| Creators | Yi-Ching Chang, 張宜靜 |
| Contributors | 蔡彥卿 |
| Source Sets | National Digital Library of Theses and Dissertations in Taiwan |
| Language | zh-TW |
| Detected Language | English |
| Type | 學位論文 ; thesis |
| Format | 73 |
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