| Summary: | 碩士 === 東吳大學 === 會計學系 === 100 === In order to conform to international trends, enhance international competitions, attract foreign investors to our domestic market, and moderately reduce the cost of accounting for domestic enterprises raising funds overseas, the financial institutions, supervised by the FSC (Financial Supervisory Commission), should prepare their IFRS (International Financial Reporting Standards) financial statements beginning 2013 with 2012 included as the comparative statements. There is a certain degree of difference between IFRS and the GAAP with Regulations Governing the Preparation of Financial Reports the financial institutions industry adopting now. This paper introduces the effect of convergence to IFRS on the financial statements among the bank and securities industry in practice, and contributes to the other enterprises the reference of convergence to IFRS in the future.
This paper uses the Case Study method, Contents Analysis and Experts Interviewing included, selecting the domestic bank and securities firm as the research case firms, deeply discusses the specific impact of the financial statements and the judgment of the authorities concerned through the IFRS conversion of case firms. The step of the study is, to begin with, to analyze the difference between IFRS and adopted ROC GAAP with financial reporting standards and accounting policies, and elaborates the background and the impact of IFRS-adopting accounting treatment between case firms. Secondly, we obtain the comparative IFRS consolidated financial statements of 2010 from case firms, based on the case study program of fully-adopted International Financial Reporting Standards. We then make a content analysis, compilation and spreadsheet reports about adjustment items and the ratio impact on the financial statements. Finally, we have depth interviews with relevant directors and employee, gather core data of significant accounting judgments trajectory from authorities concerned, and analyze the effect of fully-adopting IFRS on the financial statements for the financial institutions industry.
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