國際會計準則(IFRS)已成為全球資本市場之單一準則,直接採用IFRSs之趨勢下,台灣為和國際資本市場接軌,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),使國際財務報導準則之原則性基礎和公平價值會計導向更能反映公司之真實經濟實質和財務狀況,加強企業財務報告之攸關性、可靠性、可比較性及資訊的透明度,因此,企業直接採用國際會計準則將會造成財務會計環境的改變,對企業會計政策選用及財務報告編製產生全面性的影響,諸如會計專業方面的問題或是資訊系統方面的困難度,都是環環相扣互相影響,如何掌握法規政策有效率進行導入作業,將是面臨的一大課題。企業若能積極面對IFRS導入作業,提早規劃,制定詳細的執行計畫並落實執行及參考專家經驗,可達到事半功倍效率。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,以作為未來企業導入IFRSs計畫之參考。
Based on the view point of practice, this study intends to explore the work of each stage in the whole procedure of inducing International Financial Reporting Standard (IFRS) into a company. IFRS has become dominant in global capital market. To accommodate to the new trend in international capital market standards, in 2009 the Financial Supervisory Commission (FSC) of R.O.C. announced that all listed companies will be required to adopt IFRS directly as from 2013 so that the principle basis and the fair value accounting orientation of IFRS would better benefit the reflection of the company’s intrinsic economic substance and financial state, enhance the relevance, reliability, and comparability of the corporate financial reporting, and raise the transparency of information. Direct adoption of IFRS by the listed companies will lead to structural changes in the environment of financial accounting, corporate selection of accounting policy, and preparation of financial statements. For example, the problems in accounting and information system are intertwined together. That is, the efficient induction of IFRS subject to regulations will be a huge challenge.