為提升我國資本市場之國際競爭力,有利我國企業募集海外資金,行政院金融監督管理委員會宣布自2013年起公開發行公司將分兩階段依國際財務報導準則(IFRS)編製財務報告。惟我國非公開發行公司因其財務報表在公眾責任較低,且限於會計人員不足及成本效益考量,尚未同時適用IFRS,這形成了我國大小企業會計準則分流之趨勢。 從集團角度觀之,若母公司屬公開發行公司,子公司屬非公開發行公司,則母公司編製合併財務報告時,需將子公司之財務報表改為IFRS,將增加相關會計處理成本,同時集團內的會計資訊與內部稽核系統也需對應配合兩種準則。因此,為公允表達集團企業整體財務狀況,強化財務資訊品質,集團企業是否應一體適用最高層次的IFRS?主管機關是否應賦予非公開發行公司自由選擇採用 IFRS之權利?本研究除透過文獻分析國內外對於非公開發行公司會計原則之規範、及比較IFRS、中小企業國際財務報導準則(IFRS FOR SMEs)與我國財務報告準則之差異外,更進一步採用修正式德菲法蒐集分析個案集團企業資深財會專家之意見,藉以提出本研究之結論與建議: 一、集團企業所屬非公開發行公司採用之會計準則,宜直接導入 IFRS。 二、建議主管機關應給予非公開發行公司自行選擇使用IFRS編製財務報表之權利。
In order to enhance Taiwan capital market competitiveness among various international markets and overseas financing ability, the Financial Supervisory Commission, Executive Yuan, R.O.C (hereafter refers to as FSCEY) announced that adopting the framework and principle of International Financial Reporting Standards (hereafter refers to as IFRS) instead of ROC Generally Accepted Accounting Principles (hereafter refers to as GAAP) begins from 2013 by means of two phases. However, based on the less public accountability, understaffing accountants and cost-effect concerns when compared to public companies, non-public companies are not included in the adoption of IFRS. It leads to the trend of the accounting standard segregation between large-size and small and medium-size enterprises. From the group enterprises point of view, if parent company is publicly listed, and its subsidiaries are non-public, then parent company needs to convert all subsidiaries financial reports into IFRS version when compiles consolidated financial statements which increasing accounting treatment costs. At the same time, the accounting information system and internal audit system also need to correspond with two types of accounting standards. Hence, in order to fair present whole group financial position and to strengthen the quality of financial information; there are two questions raised: Is it necessary to request all group enterprises to adopt IFRS? Should the authority offer the right of adopting IFRS for non-public subsidiaries? In this study, the comparison between overseas and Taiwan of non-public companies regarding GAAP adoption, and the comparison among full IFRS, IFRS for SMEs, and ROC GAAP have been discussed via literatures review. Further, this study employs modified Delphi method to collect the perspectives of the senior accounting experts within the case group enterprises. A main conclusion that non-public subsidiaries of Group Enterprises should adopt IFRS directly is provided by the study. Finally, the authority should offer the right for non-public companies choosing to adopt IFRS as a policy recommendation.
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