現今世界各國主要採用的會計準則可分為三種,分別是國際會計準則委員會(IASB)制訂的國際會計準則(IAS) / 國際財務報告準則(IFRS)、美國財務會計準則委員會(FASB) 制訂的「一般公認會計原則」及各國本身之會計準則。長久以來,FASB因有其深厚歷史背景及演進過程,使其在世界各國會計準則之發展上佔有舉足輕重之地位。但鑑於,美國最近發生一連串財務報告舞弊案件醜聞,使得社會大眾質疑依美國一般公認會計原則下,所編製財務報表的公平性及真實性,因而轉向具有廣泛性原則為導向之國際會計準則(IAS),再加上各國意圖將自身國家會計準則與國際會計準則(IAS)接軌的情形有日益增多的趨勢。跨國企業之盛行逐漸打破國與國間之界限,國際資本市場於是興起,投資人因無法解讀各國不同會計準則下所編製的財務報表,促使其產生一套國際通用會計準則之需求。在各國不同會計準則下,並考慮各國會計準則差異性,所提供具有選擇性準則,此為國際會計準則(IAS)在國際市場上,迄今仍居於無可替代地位之重要原因。欲瞭解國際會計準則(IAS)與我國財務會計準則二者間之不同所在,故進行比較國際會計準則(IAS)與我國財務會計準則之差異,以因應未來與國際會計準則接軌之趨勢,亦有助於我國企業拓展全球化之營運策略。 本論文共分為六章,第一章緒論、第二章國際會計準則調和化之探討、第三章國際會計準則委員會之角色、第四章國際會計準則(IAS)之整體性分析、第五章國際會計準則與我國財務會計準則之比較、第六章研究結論與建議。 主要目的在於希冀能為我國未來走向調和化之道路,提供方向和途徑。此外,兼論國際會計準則調和化之相關議題,以瞭解國際會計準則(IAS)起源及其發展的來龍去脈。
There are three major accounting standards in the whole world, including International Accounting Standards (IAS) / International Financial Reporting Standards (IFRS) issued by International Accounting Standards Board(IASB),U.S. GAAP issued by Financial Accounting Standards Board (FASB) , and national GAAP issued by Individual National Accounting Standards Institution. In the long time , Having the strength of history background and process in preparing accounting standards , FASB have an important position in this field. After US had broken a serious of fraud in preparing financial statement , the public may double for the financial statement according to U.S. GAAP process-based rules. The public increasingly turn to IAS / IFRS principle-based rules . Multinational enterprises are increasingly popular in one decade recently that cause no limitation from one country to another that result in globalization of capital markets. Under different national accounting standards , investors among international capital market who hardly realize financial statement have a demand for setting a common set of worldwide accounting standards. In order to understand the different between IAS and R.O.C. Financial Accounting Standards , comparing the different between IAS and R.O.C. Financial Accounting Standards will benefit in developing the strategy of the global operation. International Accounting Standards (IAS) / International Financial Reporting Standards (IFRS) has significant position throughout the world because it considers difference between two or more countries accounting standards under national accounting standards.