以國際財務報告準則探討蒙古財務報表的 編製

Critical examination of financial statements: Mongolia

諾敏珠拉(Nominzul Dashzeveg)

指導教授 ： 蔡彥卿

國立臺灣大學/管理學院/會計學研究所/碩士(2006年)

https://doi.org/10.6342/NTU.2006.00781

摘要

本篇論文的目的為檢視蒙古共和國的企業個體，其財務報
表編製是否遵照國際財務報告準則。除了彙整、評論結果
之外，本文另外對企業個體、會計師事務所及政府相關機
構，歸納各類形違反準則編製的錯誤，並提出具體的修正
建議，作為參考，以期能對蒙古共和國未來財務報表的表
達有些許貢獻。
本文自蒙古交易所六個不同產業中選取八家企業，逐
一檢視其財務報表有無違反國際財務報告準則，或是有表
達不完整之處，結果發現，有十五種常見的編製錯誤，文
中並提供正確的編製方式

關鍵字

財務報表 ； 國際財務報告準則 ； 國際會計準則 ； 準則遵循 ； 會計原則

並列摘要

The purpose of this thesis is to examine financial statements of Mongolian
entities for International Financial Reporting Standard violations, and provide
comments and suggestions for the entities, government and for audit firms to
correct the violations of the standards, and improve presentation of financial
statements in the future. The financial statements of eight entities from six
different industries are examined for violations of International Financial
Reporting Standards, then inadequate and incomplete compliance with standards
have summarized.
15 common violations have found from financial statements of the selected
entities. Comments for entities, government, and audit firms were provided with
modified financial statement form.

並列關鍵字

Financial statements ； International Financial Reporting Standards

參考文獻

1. “International Financial Reporting Standards”, 2004.

3. IASC “International Accounting Standards Explained”, 2000.

4. Thomas A Lee, “Developments in Financial Reporting”, 1986.

5. Harry I. Wolk, James L. Dodd, Michael G. Tearney, Accounting theory:

6. John Flower, European Financial Reporting: “Adapting to a changing world”, 2004.