The Feasibility Research of Government Accounting Reform Converged With IFRSs

• Main Authors: YANG, MING-CHUI, 楊明錐
• Other Authors: SHIUE, MIN-JENG
• Format: Others
• Language: zh-TW
• Published: 2015
• Online Access: http://ndltd.ncl.edu.tw/handle/76304309618167306126

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.