國際財務報導準則(IFRS)與可延伸企業報告語言(XBRL)對ERP系統之衝擊－軟體供應商及稽核顧問之個案研究

蔡文賢 ； 楊志豪 ； 李佩玲 ； 沈宇珊 ； 林欣瑾

《電腦稽核》 24期 (2011/07) Pp. 1-10

https://doi.org/10.30007/JICTA.201107.0001

摘要

國際財務報導準則(International Financial Report Standards, IFRS)即將於2013年正式實施，企業正面臨會計政策及內部作業流程改變，而其ERP系統是否配合會計政策改變而輸出符合IFRS的財務報表已成為企業及軟體供應商關切的重點；同時，可延伸企業報告語言(eXtensible Business Reporting Language, XBRL)為財報格式統一標準，使財報揭露透明化且具可比較性。本研究藉由個案訪談瞭解ERP軟體供應商與會計師稽核顧問對於企業ERP系統在IFRS與XBRL轉換階段之因應策略、稽核重要性及關鍵因素分析。本研究發現：轉換成功關鍵在於企業主管決策者推動及組織成員心態是否接受與參與。本研究期給予目前國內因應IFRS與XBRL改變的企業於進行導入轉換階段的參考。

關鍵字

國際財務報導準則IFRS ； 可延伸企業報告語言XBRL ； 企業資源規劃ERP ； 持續性稽核

並列摘要

International Financial Reporting Standards (IFRS) will be formally implemented in 2013. Companies are facing the changes of accounting policies and internal process. One will concern whether companies' ERP systems conform to IFRS. At the same time, eXtensible Business Reporting Language (XBRL) format will uniform the standards for financial reports in order to make financial statements have the features of information disclosure transparency and comparability. The purpose of this study is to understand the opinion of ERP vendors and CPA auditing consultants on the strategies and key factors for implementing IFRS and XBRL by using case interview. The results indicate that the key success factor for implementing IFRS and XBRL is the impetus of business executive and the attitude of organization members on IFRS and XBRL's implementation. This study will provide the reference material for domestic enterprises on the implementation of IFRS and XBRL.

並列關鍵字

IFRS ； XBRL ； ERP ； Continuous Auditing