面對2013年臺灣即將實施IFRS,目前國內企業對此多數仍在摸索了解及緩步漸進的實施階段,少有成功導入IFRS之案例;而根據國外轉換實務經驗來看,導入IFRS的關鍵考量在於公司人員、資訊科技以及作業流程的相互配合。本論文蒐集整理IFRS發展之沿革及世界各國採行之現況再彙總目前我國推動國際財務報導準則之現況,並分析我國會計準則與國際財務報導準則之差異,來表達臺灣與國際企業主流財務報表之間的差距。最後,本文以導入IFRS之個案實務介紹,作為企業導入IFRS計劃之參考。
While encountering the implementation of IFRS in year 2013 in Taiwan, most domestic companies are still staying on phase of studying and advancing gradually towards full implementations of IFRS nevertheless seldom succeed in conducting it. According to foreign companies’ transition experiences of practices, the critical concern will be about perfect interaction and coordination between staffs of companies, information technology, and operating process, etc. This dissertation is mainly focused on examining the evolution of IFRS, presenting current situations of those countries that have already adopted IFRS, and summarizing the task done so far in preparing for applications of IFRS in Taiwan. And we analyze the differences between current accounting principles and IFRS hereby to indicate the lag degree of Taiwan’s financial statements compared with international accounting mainstream. At the end of this dissertation, we introduce a practical case in conducting IFRS, not the most, to be a reference for local companies in Taiwan when conducting applications of IFRS.