IFRS''s Impact on Accounting Education in Higher Vocational

• Main Authors: Mei-ying Lan, 籃梅瑛
• Other Authors: Chung-Jen Fu
• Format: Others
• Language: zh-TW
• Published: 2011
• Online Access: http://ndltd.ncl.edu.tw/handle/84875434726188695084

碩士 === 國立雲林科技大學 === 會計系研究所 === 99 === Financial Supervisory Commission announced “Business uses international financial reporting standards in Taiwan” that defined the schedules and suitable objects in 2009. Listed and OTC (over the counter) companies must establish financial reports according to the rule of IFRS since 2013.Ministry of Examination also announced the standards and reports will be included in the examination scope of related public official, Senior National Examination and accountant. It’s a concerned issue to realize if teachers can adjust the content of course in time and students can accommodate the change of using IFRS in senior high school. Educating professional talents that fit in with the needs of jobs market is the primary goal for senior high school. And senior high school must adjust the content of account course by IFRS. This research uses questionnaire survey to understand the situation of using IFRS, the effect of account education and the thought of related policy. Besides, the research objects are the account teachers. The result of research shows that most of teachers agree that account courses are based on IFRS. Furthermore, using IFRS will increase the willing of advance studies, and accountant need the research certificate of IFRS considerably. Teachers also have doubt on account course that uses to train students. They suggest that the design of account course must be adjusted, and expect testing center and Council of Labor Affairs are be able to announce the schedule of using IFRS in examination as soon as possible. But they consider adding IFRS to the scope of Academic Attainment Testing and skill certificate. For the effect of IFRS in account course, this research suggests Ministry of Education and related units announce the schedule of IFRS in related examination. Moreover, adjusting course planning and outline must be early, and the related education organizations and teachers must cooperate and exert positively. In this way, it could improve teacher’s ability and train professional talents that conform the needs of jobs market.