The Change of Return of Earnings About Adoption of International Financial Reporting Standards in Research
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 st...
Main Authors: | , |
---|---|
Other Authors: | |
Format: | Others |
Language: | zh-TW |
Published: |
2013
|
Online Access: | http://ndltd.ncl.edu.tw/handle/34634957107706401997 |
id |
ndltd-TW-101SCU00385039 |
---|---|
record_format |
oai_dc |
spelling |
ndltd-TW-101SCU003850392016-10-23T04:11:44Z http://ndltd.ncl.edu.tw/handle/34634957107706401997 The Change of Return of Earnings About Adoption of International Financial Reporting Standards in Research 採用國際財務報導準則對權益報酬率影響之研究 LIN,CHIA-YANG 林家揚 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 YANG,MENG-PING 楊孟萍 2013 學位論文 ; thesis 69 zh-TW |
collection |
NDLTD |
language |
zh-TW |
format |
Others
|
sources |
NDLTD |
description |
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
|
author2 |
YANG,MENG-PING |
author_facet |
YANG,MENG-PING LIN,CHIA-YANG 林家揚 |
author |
LIN,CHIA-YANG 林家揚 |
spellingShingle |
LIN,CHIA-YANG 林家揚 The Change of Return of Earnings About Adoption of International Financial Reporting Standards in Research |
author_sort |
LIN,CHIA-YANG |
title |
The Change of Return of Earnings About Adoption of International Financial Reporting Standards in Research |
title_short |
The Change of Return of Earnings About Adoption of International Financial Reporting Standards in Research |
title_full |
The Change of Return of Earnings About Adoption of International Financial Reporting Standards in Research |
title_fullStr |
The Change of Return of Earnings About Adoption of International Financial Reporting Standards in Research |
title_full_unstemmed |
The Change of Return of Earnings About Adoption of International Financial Reporting Standards in Research |
title_sort |
change of return of earnings about adoption of international financial reporting standards in research |
publishDate |
2013 |
url |
http://ndltd.ncl.edu.tw/handle/34634957107706401997 |
work_keys_str_mv |
AT linchiayang thechangeofreturnofearningsaboutadoptionofinternationalfinancialreportingstandardsinresearch AT línjiāyáng thechangeofreturnofearningsaboutadoptionofinternationalfinancialreportingstandardsinresearch AT linchiayang cǎiyòngguójìcáiwùbàodǎozhǔnzéduìquányìbàochóulǜyǐngxiǎngzhīyánjiū AT línjiāyáng cǎiyòngguójìcáiwùbàodǎozhǔnzéduìquányìbàochóulǜyǐngxiǎngzhīyánjiū AT linchiayang changeofreturnofearningsaboutadoptionofinternationalfinancialreportingstandardsinresearch AT línjiāyáng changeofreturnofearningsaboutadoptionofinternationalfinancialreportingstandardsinresearch |
_version_ |
1718389097149497344 |