| Summary: | 碩士 === 世新大學 === 資訊管理學研究所(含碩專班) === 102 === Enterprise Resource Planning is an accounting-oriented systems, Taiwanese enterprises use Enterprise Resource Planning is well developed after years of evolution. The end result of the Enterprise Resource Planning is reflected on the financial statements, so that the Enterprise Resource Planning must follow the accounting policies issued by the state, just can develop appropriate financial statements. Under the international trend, Financial Supervisory Commission of R.O.C on May 14, 2009 announced the full adoption of International Financial Reporting Standards (IFRSs) for the preparation of financial statements, and adopt on two-stage execute, applicable on the first phase is TSE and OTC, Emerging stock companies and financial industry in charge of the financial supervisory commission, and the second phase is applicable with the companies of non-norms on the first phase. Changes in accounting policies, enterprise resource planning certainly need to be amended, the purpose of this study was to investigate the functions of Microsoft Dynamics NAV offers solutions on how to solve the issues of IAS27 Consolidated and Separate Financial Statements, through actual simulation process to explore Implementation steps and methods, The results showed that functionality of the Microsoft Dynamics NAV provided can be solved the issues of IAS27 Consolidated and Separate Financial Statements, and that in preparation of financial statements in the process, a variety of methods and procedures for selection.
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