System Development to Explore the Impact of IFRSs on Real Estate Management System –an Example of L Bank

• Main Authors: Huang Hsin Hsuan, 黃辛鉉
• Other Authors: Yu-Chung Hung
• Format: Others
• Language: zh-TW
• Published: 2014
• Online Access: http://ndltd.ncl.edu.tw/handle/9ufh27

碩士 === 國立中正大學 === 會計與資訊科技研究所 === 102 === In 2009, the Financial Supervisory Commission (FSC) of Taiwan has announced that Taiwan’s companies must follow International Financial Reporting Standards (IFRS) with two-phases, namely starting from 2013 and 2015, due to the trend of the globalization. The IFRSs can enhance the comparison ability of financial reports for both international and local firms, which will help to attract foreign investment in Taiwan and to increase competitiveness of firms. This change will significantly impacts on internal operational management of firms, including all functions such as production, sales, human resource management, research and development and financial management. Thus, information systems that are essential business tools for daily operations have to adjust to meet the changes. The aforementioned issues are worth further exploration. This study reviewed IAS16 and IAS40 of IFRSs related to fixed asset cycle, and found critical items. The study developed new systems with prototyping life cycle model and Oracle database to meet IFRSs for the case bank. The study derived the following research findings: 1. 「renumbering property number to identify investment property」,「investment property management functions」,「enhance systems integration to help financial reporting」 and 「multiple cost management to cope with future requirement」 Will significantly impact the operations of real estate for the case bank. 2. The case bank has to improve「assets purchase」,「assets maintenance」, 「assets disposal」 and 「lease management」. 3. The case bank evaluates the new information system with ISO/IEC 9126 after system implementation. The results of respondents are satisfactory.