| Summary: | 碩士 === 東吳大學 === 會計學系 === 101 === FSC regulates Taiwan’s listed companies have to adopt IFRS as the basis for preparing the financial statements since 2013.The issue that income statement will be changed to comprehensive income statement is more and more important because that comprehensive income statement includes more information. This change might make people understand listed companies’ financing status more.
However, most enterprises still not sufficient to understand IFRS in transition phase. To avoid enterprises misunderstand or misrepresented, this study will observe the differences in the comprehensive income statement and income statement, then link to return on equity for providing more different option to enterprises.
The results show that enterprises’ return on equity general increase after the adoption of International Financial Reporting Standards, therefore we have to considerate this possibility when observing enterprises’ performance because companies’ return on equity might can’t real reflect it.
Key word : International Financial Reporting Standards, comprehensive income, return on equity
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