A Case Study of International Financial Reporting Standards System Design

• Main Authors: Wen-Chun Chan, 詹文俊
• Other Authors: Yi-Chuan Lu
• Format: Others
• Language: zh-TW
• Published: 2011
• Online Access: http://ndltd.ncl.edu.tw/handle/07868931265862723300

碩士 === 元智大學 === 資訊管理學系 === 99 === While encountering the implementation of IFRS in year 2013 in Taiwan, most domestic companies are still staying on phase of studying and advancing gradually towards full implementations of IFRS nevertheless seldom succeed in conducting it. According to foreign companies’ transition experiences of practices, the critical concern will be about perfect interaction and coordination between staffs of companies, information technology, and operating process, etc. This dissertation is mainly focused on examining the evolution of IFRS, presenting current situations of those countries that have already adopted IFRS, and summarizing the task done so far in preparing for applications of IFRS in Taiwan. And we analyze the differences between current accounting principles and IFRS hereby to indicate the lag degree of Taiwan’s financial statements compared with international accounting mainstream. At the end of this dissertation, we introduce a practical case in conducting IFRS, not the most, to be a reference for local companies in Taiwan when conducting applications of IFRS.