The Feasibility Research of Government Accounting Reform Converged With IFRSs
碩士 === 國立臺北大學 === 會計學系 === 103 === The purposes of this study are: to investigateing the international trends of government accounting reform, to discuss the feasibility of government accounting reform converged with IFRSs, and to provide several solutions about the problems occurred in the gov...
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ndltd-TW-103NTPU03850232017-04-02T04:38:29Z http://ndltd.ncl.edu.tw/handle/76304309618167306126 The Feasibility Research of Government Accounting Reform Converged With IFRSs 我國政府會計改革向IFRSs趨同的可行性探討 YANG, MING-CHUI 楊明錐 碩士 國立臺北大學 會計學系 103 The purposes of this study are: to investigateing the international trends of government accounting reform, to discuss the feasibility of government accounting reform converged with IFRSs, and to provide several solutions about the problems occurred in the government accounting reform process. This study’s key points include the following: 1. To study the international trends of government accounting reform by analysing those literatures of the IPSASB,the United States,the United Kingdom and the United Nations on government accounting reform.We discovered the trends are: accrual accounting basis,consolidated financial statements of government,or even being converged with enterprise accounting. 2. Currently Taiwan government accounting practice is in accordance with those laws and regulations which were promulgated about 30 years ago.Some of those laws and regulations have been inconsistent with the current political and economic environment.Since 1992,the Executive Yuan set up the “Government Accounting Standards Board” to proceed with the reform of government accounting,three government accounting conceptuals frameworks and eleven government accounting standards had been developed . 3. This study analysed the feasibility of government accounting reform converged with IFRSs through three aspect:(1)compareing government accounting with enterprise accounting,(2)compareing the regulations in Taiwan Government Accounting Standards, IPSASs and IFRSs .(3)discussing the situation of Taiwan government accounting reform. 4. Recommend government reference IFRSs when establish or revise Government Accounting Standards in order to achieve the objective of internationalize. Such as revising accounting basis and measurement focus towards accrual basis accounting and economic resources flow. Keywords: IFRSs, Accrual basis accounting, Consolidated financial statements of government,IPSASs, Measurement focus. SHIUE, MIN-JENG 薛敏正 2015 學位論文 ; thesis 86 zh-TW |
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碩士 === 國立臺北大學 === 會計學系 === 103 === The purposes of this study are: to investigateing the international trends of government accounting reform, to discuss the feasibility of government accounting reform converged with IFRSs, and to provide several solutions about the problems occurred in the government accounting reform process.
This study’s key points include the following:
1. To study the international trends of government accounting reform by analysing those literatures of
the IPSASB,the United States,the United Kingdom and the United Nations on government accounting
reform.We discovered the trends are: accrual accounting basis,consolidated financial statements of
government,or even being converged with enterprise accounting.
2. Currently Taiwan government accounting practice is in accordance with those laws and regulations
which were promulgated about 30 years ago.Some of those laws and regulations have been inconsistent
with the current political and economic environment.Since 1992,the Executive Yuan set up
the “Government Accounting Standards Board” to proceed with the reform of government accounting,three
government accounting conceptuals frameworks and eleven government accounting standards had been
developed .
3. This study analysed the feasibility of government accounting reform converged with IFRSs through
three aspect:(1)compareing government accounting with enterprise accounting,(2)compareing the
regulations in Taiwan Government Accounting Standards, IPSASs and IFRSs .(3)discussing the situation
of Taiwan government accounting reform.
4. Recommend government reference IFRSs when establish or revise Government Accounting Standards in
order to achieve the objective of internationalize. Such as revising accounting basis and measurement
focus towards accrual basis accounting and economic resources flow.
Keywords: IFRSs, Accrual basis accounting, Consolidated financial statements of government,IPSASs,
Measurement focus.
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author2 |
SHIUE, MIN-JENG |
author_facet |
SHIUE, MIN-JENG YANG, MING-CHUI 楊明錐 |
author |
YANG, MING-CHUI 楊明錐 |
spellingShingle |
YANG, MING-CHUI 楊明錐 The Feasibility Research of Government Accounting Reform Converged With IFRSs |
author_sort |
YANG, MING-CHUI |
title |
The Feasibility Research of Government Accounting Reform Converged With IFRSs |
title_short |
The Feasibility Research of Government Accounting Reform Converged With IFRSs |
title_full |
The Feasibility Research of Government Accounting Reform Converged With IFRSs |
title_fullStr |
The Feasibility Research of Government Accounting Reform Converged With IFRSs |
title_full_unstemmed |
The Feasibility Research of Government Accounting Reform Converged With IFRSs |
title_sort |
feasibility research of government accounting reform converged with ifrss |
publishDate |
2015 |
url |
http://ndltd.ncl.edu.tw/handle/76304309618167306126 |
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