因應IFRS下之ERP修正－以功能性貨幣選擇為例

行政院金融監督管理委員會在民國98年5月14日公布我國企業原則上分階段採用IFRS。而在IFRS下，集團內各公司（包含在台公司）須逐一以功能性貨幣之衡量指標進行判定，以辨識各公司之功能性貨幣，若財務報表衡量幣別與當地記帳幣別不同時，可能會有不同幣別報表之需求，公司會計流程需考量不同幣別之編製及轉換流程，同時也得考量集團內公司資訊系統是否得以支援不同幣別之轉換。本文以個案公司導入IFRS，ERP系統相關設定調整介紹，並分析探討功能性貨幣與記帳幣別不同時，ERP系統產出報表的影響程度。

關鍵字

國際會計準則；功能性貨幣

並列摘要

The Financial Supervisory Commission announcing the enterprises of our country adopted IFRS stage by stagy in principle on May 14, 2012. Under IFRS, companies within the group (including companies in Taiwan) to be a measure of the functional currency determined in order to identify each company’s functional currency, the financial statements to measure currency, and local billing currency is not the same. May have different currency statements of needs, the company accounting processes need to consider the preparation and conversion process at the different currencies at the same time have to consider within the group information systems is able to support different currency conversion. In this paper, the case company IFRS ERP system related settings to adjust presentation and analysis explore the functional currency and billing currency is not the same deree of influrnce of the ERP system output statements.