導入國際財務報告準則(IFRSs)專案的實務性作法

陳嘉祥 ； 侯玉燡 ； 周彥儒

《電腦稽核》 24期 (2011/07) Pp. 29-40

https://doi.org/10.30007/JICTA.201107.0003

摘要

自金管會2009年宣布我國上市櫃公司自2013年起，將直接採用國際財務報告準則(IFRSs)編製財務報表，許多企業即如火如荼的展開導入專案。在IFRSs導入專案中，若於規劃階段便有詳細的專案藍圖，可有效的協助專案人員展開後續之系統變革作業。因此本文以實務角度，探討IFRSs導入專案中各階段需進行之作業內容，並針對作業內容說明資訊人員於專案中所扮演的角色，以及配合進行之相關工作事項。希冀透過本文，可使導入專案成員知曉導入過程中需進行之相關作業，協助其進行導入專案之規劃。

關鍵字

IFRS ； 導入專案 ； 資訊系統

並列摘要

Since the Financial Supervisory Commission, Executive Yuan of R.O.C., announced in 2009 that starting in 2013 all listed companies are required to prepare the financial statements in accordance with International Financial Reporting Standards (IFRSs), a great deal of companies have been vigorously getting ready for the IFRSs implementation. In such a project, having a detail blue print in the planning phase will help IFRS project participants effectively roll out related IT system changes. Therefore, in this article, we will from a practical standpoint discuss various tasks to be executed in each phase of the IFRSs implementation project. Our discussion will also focus on the role and task coordination of IT personnel in the process. We truly hope this article will provide IFRS project participants with a clear view of tasks to be completed during the implementation of IFRSs.