我國企業採用國際會計準則之問題探討—以電子業為例

Abstract

本論文將先蒐集整理國際會計準則發展之沿革及世界各國採行之概況。再彙總我國推動國際會計準則之現況，以及我國會計準則與國際會計準則之差異，以體現台灣企業的財務報表與國際主流財報之間的差距。本論文係以國際會計準則為研究基礎，以國內某一半導體業上市公司之財務報表為研究對象，逐項檢視其重要會計政策，以比較並說明若改採國際會計準則時不同之會計處理方法及其潛在問題。最後，本文亦建議國內企業參考歐美各國導入IFRS之專案實務，以作為導入IFRS計劃之借鏡。

This study summarizes the development of International Financial Report Standards (IFRS) and the use of IFRS around the world. Further, it explores the status of Taiwan’s convergence with IFRS and the material differences between accounting principles generally accepted in the Republic of China and IFRS. This study focuses on IFRSs requirements and investigates the financial statements of a listed semiconductor company in Taiwan by examining its accounting policies. It explores that if IFRS are adopted for that company, what the accounting treatments would be and what are some potential issues. Finally, the study suggests enterprises in Taiwan to learn the experience from Europe and the America practice for future IFRS conversion projects.