Key Activities of Helping Enterprises Adopt IFRS Successfully for Accounting Firms

• Main Authors: Yu-Chiao Huang, 黃郁喬
• Other Authors: Wen-Hsien Tsaia
• Format: Others
• Language: zh-TW
• Published: 2012
• Online Access: http://ndltd.ncl.edu.tw/handle/94845209943517423358

碩士 === 國立中央大學 === 企業管理研究所 === 100 === The purpose of this paper is to examine the role of accounting firms in converting the R.O.C. GAAP into IFRS in order to find out the key activities of accounting firms in assisting enterprises adopting IFRS successfully. We combine Decision Making Trial and Evaluation Laboratory with Analytic Network Process to draw up two questionnaires for this research. The research results indicate that the first key activities are training-related and the most important activity in training-related is internal training. The second key activities are accounting-related activities. Finally, activities of organization-related and system-related are less important.