IFRS對臺灣IC設計產業影響之個案研究

Abstract

台灣金融監督管理委員會於2009年6月正式發布命令，要求上市上櫃公司、興櫃公司及金管會主管之金融業於2013年開始依據IFRS會計準則編製財務報告。台灣證券交易所與證券櫃檯買賣中心亦函示各上市櫃公司成立跨部門之專案小組，負責推動與訂定導入IFRS之計畫暨預計執行進度，且至少應按季將執行情形提報董事會控管。 本研究係採用個案研究法深入探討IC設計業於導入國際會計準則時所遭遇之困難及因應方式，並更進一步分析導入IFRS對於台灣IC設計產業之企業將產生的影響彙總，以供參考。研究發現導入國際會計準則對於個案而言衝擊並不大，且導入IFRS對IC設計公司並未產生重大影響。

In June, 2009, the FSC announced the roadmap of IFRSs adoption for R.O.C. companies. Accordingly, starting from 2013, companies with shares listed on the TWSE or traded on the Taiwan GreTai Securities Market or Emerging Stock Market should prepare the consolidated financial statements in accordance with the Guidelines Governing the Preparation of Financial Reports by Securities Issuers,the IFRSs, International Accounting Standards (IASs), interpretations as well as related guidance translated by Accounting Research and Development Foundation (ARDF) and issued by the FSC. To comply with the aforementioned amendments, companies are required to establish a taskforce to monitor and execute the IFRSs adoption plan. A quarterly status update on the implementation plan of IFRSs adoption should be reported to their board of directors.

This research investigated what difficulties Taiwan IC design companies encountered and the solutions found to solve those difficulties through the adoption of IFRSs. A further analysis was performed to summaries the possible impact when Taiwan IC design companies adopt the IFRSs in the future. The study found that the adoption of IFRS will not result in a significant impact on the majority of Taiwan IC design companies.