我國財務會計準則與IFRS接軌之影響

Influence of Adoption IFRS

許美滿(Hsu,Mei-Man)

指導教授 ： 李建然

國立臺北大學/商學院/會計學系/碩士(2009年)

摘要

在會計新紀元即將來臨之際，現階段會計準則如何與IFRS接軌為學術與實務界所深切關心的議題。為了增加公司財務報表透明度和可比較性，以減少進入國際資本市場的障礙，採用IFRS不僅使母公司及全球各地的子公司會計準則一致，也讓全球各地的投資人可以取得具可比較性的全球財務資訊。
IFRS的準則，對於國際化的企業及面對國際投資人，等於用同一套會計語言，不需再調整財報，有助提升國際競爭力及國際形象，海外發行有價證券也不需再重編財報，可節省籌資成本。依目前國際發展情勢，未來未採用國際會計準則編製財務報告者，將屬於國際之少數，不但企業跨國掛牌成本較高，亦有相對資訊較不透明之疑慮，而企業採用國際會計準則並非一蹴即成，公司資訊系統、管理模式甚或與借貸銀行之關係將連帶受到影響。
我國金管會已於2009年5月14日正式對外宣布採用IFRS推動架構（Roadmap），如何有效率、有效果地進行導入作業，將是企業未來面臨的一大課題，然而企業若能積極面對IFRS導入作業，及早辨認與現有會計準則的差異，於了解差異之後，才能事先評估有哪些未來會計準則的改變，可能影響企業本身之財務報表，以便提早進行公司之財務或稅務規劃，減緩新準則一旦發布對公司造成之衝擊。

關鍵字

IFRS接軌；財務報表透明度和可比較性；IFRS推動架構

並列摘要

At the arrival of new era of accounting practices, how would the current accounting practices adoption of IFRS is becoming an issue of concern both in academic and in practical fields. In order to increase the transparency of financial statements as well as the comparability of a company, and to reduce the obstacle of entering international capital market, adoption IFRS will not provide consistent accounting practices among parent company and subsidiaries all over the world, and investors worldwide will be able to receive more comparable global financial information.
IFRS practices is basically offering international enterprises and international investors with same set of accounting language and no adjustment of financial statements would be required. There are gains in increasing worldwide competitiveness and international image. Also, when issuing marketable securities overseas, it is not necessary to re-compile financial statement, and therefore cut down the cost of raising funds. According to the development observed presently, the number of companies not adopting international accounting standard in compiling financial statement will be minority in the international perspective, and it will suffer high cost in multinational listing, and there would be doubtful among investors of the transparency of information. Nevertheless, it is not an overnight job to adopt international accounting standard. In fact, the information system, management mode, even the relationship with banks will be affected as well.
Financial Supervisory Board of Taiwan has announced on May 14, 2009 the adoption of IFRS Roadmap, and how to bring in effectively and efficiently will be the main issues to many of such companies. Even so, a company intended for international awareness should take positive stand in introducing IFRS and identified the differences from the current accounting standards as well as possible. Only by finding out the differences can it identifies the changes required and the effect on its own financial statement and prepare for the change in financial affairs and tax affairs to minimize the impact resulted by the adoption of new standards.

並列關鍵字

Adoption of IFRS； Transparency and Comparability of Financial Statements； IFRS Roadmap

參考文獻

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