The Adoption of IFRS－A Case Study of aState-Owned Enterprise

• Main Authors: Hsiu-Li Chang, 張秀利
• Other Authors: Yu-Chih Lin
• Format: Others
• Language: zh-TW
• Published: 2013
• Online Access: http://ndltd.ncl.edu.tw/handle/79878076570882704979

碩士 === 國立雲林科技大學 === 會計系碩士班 === 101 === Through case study and participating the adoption of IFRS by a state-owned enterprise, this study analyzes the adoption project and explores the managerial decisions taken in the process of the first adoption. I also record the adoption process faithfully. The results shows that in the initial stage, helps from outside experts and the support of top management are critical for the success of the project. Moreover, thecompany should build knowledge-sharing mechanism and platform. This study suggests that it would be helpful for a state-owned enterprise to identify the main differences in converting the accounting standards, if it can fully understand its industry, business model and related regulations. However, in learning and identifying the difference of IFRS standards, it needs the cooperation across departments. It is also essential for the state-owned enterprise to use the waiving requirements properly to minimize the effects of financial reporting in the first adoption of the IFRS in 2013.