A Study on Importing International Financial Reporting Standards to the Financial Accounting System of an Insurance Company
碩士 === 世新大學 === 資訊管理學研究所(含碩專班) === 100 === To make accounting standards in line with international standards, the government of Taiwan would begin to implement the International Financial Reporting Standards in 2013. This change would be helpful to attract the overseas enterprises to enter the capit...
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ndltd-TW-100SHU053960142015-10-13T21:17:10Z http://ndltd.ncl.edu.tw/handle/21277763049068085219 A Study on Importing International Financial Reporting Standards to the Financial Accounting System of an Insurance Company 導入國際財務報導準則於保險公司財務會計系統之研究 Bo-Yang Chang 張博洋 碩士 世新大學 資訊管理學研究所(含碩專班) 100 To make accounting standards in line with international standards, the government of Taiwan would begin to implement the International Financial Reporting Standards in 2013. This change would be helpful to attract the overseas enterprises to enter the capital market of our country and to reduce the cost of domestic enterprises raising capital overseas. It would benefit us by promoting the economic competitiveness of our country and then facilitating our country to become Asia Pacific Financial Center. Based on the reasons described above, how to effectively integrate the International Financial Reporting Standard in the shortest time will be the main focus of the local enterprises. The main purpose of this thesis is to investigate how insurance companies facing the International Financial Reporting Standards, how to set Financial Accounting System into the program and analyze the difference of the current accounting policies and the International Accounting Standards. The conclusion of this thesis, which could be used as a guidance on how to implement public company in the future, so the company could reduce the time of implementing and reduce the risk of improving enterprises to implement International Financial Reporting Standard performance. Horng-Twu Liaw Ming-Huang Guo 廖鴻圖 郭明煌 2012 學位論文 ; thesis 100 zh-TW |
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碩士 === 世新大學 === 資訊管理學研究所(含碩專班) === 100 === To make accounting standards in line with international standards, the government of Taiwan would begin to implement the International Financial Reporting Standards in 2013. This change would be helpful to attract the overseas enterprises to enter the capital market of our country and to reduce the cost of domestic enterprises raising capital overseas. It would benefit us by promoting the economic competitiveness of our country and then facilitating our country to become Asia Pacific Financial Center.
Based on the reasons described above, how to effectively integrate the International Financial Reporting Standard in the shortest time will be the main focus of the local enterprises. The main purpose of this thesis is to investigate how insurance companies facing the International Financial Reporting Standards, how to set Financial Accounting System into the program and analyze the difference of the current accounting policies and the International Accounting Standards.
The conclusion of this thesis, which could be used as a guidance on how to implement public company in the future, so the company could reduce the time of implementing and reduce the risk of improving enterprises to implement International Financial Reporting Standard performance.
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author2 |
Horng-Twu Liaw |
author_facet |
Horng-Twu Liaw Bo-Yang Chang 張博洋 |
author |
Bo-Yang Chang 張博洋 |
spellingShingle |
Bo-Yang Chang 張博洋 A Study on Importing International Financial Reporting Standards to the Financial Accounting System of an Insurance Company |
author_sort |
Bo-Yang Chang |
title |
A Study on Importing International Financial Reporting Standards to the Financial Accounting System of an Insurance Company |
title_short |
A Study on Importing International Financial Reporting Standards to the Financial Accounting System of an Insurance Company |
title_full |
A Study on Importing International Financial Reporting Standards to the Financial Accounting System of an Insurance Company |
title_fullStr |
A Study on Importing International Financial Reporting Standards to the Financial Accounting System of an Insurance Company |
title_full_unstemmed |
A Study on Importing International Financial Reporting Standards to the Financial Accounting System of an Insurance Company |
title_sort |
study on importing international financial reporting standards to the financial accounting system of an insurance company |
publishDate |
2012 |
url |
http://ndltd.ncl.edu.tw/handle/21277763049068085219 |
work_keys_str_mv |
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