- 學位論文
轉換IFRS對財務報導的影響—以我國上市公司為例
The Impacts of Financial Reporting on IFRS Implementation - Evidence from TWSE-Listed Companies
摘要
因全球化時代的來臨，與商務息息相關的會計語言勢必要有一套全球公認的準則，才可使各國財務報表是基於相同的準則所編製，在此信念下，採用國際財務報導準則逐漸成為國際資本市場之趨勢，我國政府早自2008年即著手成立推動採用國際會計準則專案小組，並自2013年1月1日，所有上市(櫃)公司正式以國際會計準則編製財務報表。 本研究以我國上市公司為對象，先從文獻探討各國採用IFRSs之影響，再自我國上市公司2012年度財務報表，所揭露之「事先揭露採用國際財務報導準則相關事項」，彙總各公司受IFRSs影響報表表達、認列之章節、豁免選項之採用，及影響未分配盈餘金額，根據彙總結果，研究實際導入IFRSs後對台灣上市公司的實質影響是否重大。除上述公司已作調整者外，另就產業特性評估企業財務報表是否有未適當依照IFRS精神調整的可能性。 由各企業揭露會計原則調整顯示，就金額方面27個產業中轉換為IFRSs後未分配盈餘增加者計有22個產業，僅5個產業未分配盈餘呈現減少狀況，對台灣上市企業未分配盈餘之影響可謂重大。另就會計原則差異致認列需調整者，主要集中在三項目：員工福利之退休金及短期可累積帶薪假；轉換日不動產依公允價值或重評價金額作為推定開帳成本；轉換日將國外營運機構財務報表換算之兌換差額選擇豁免認定為零。亦即大多數企業普遍受此三項影響而調整保留盈餘科目。此情況除因豁免項目之選用外，有可能係未就IFRS與ROC GAAP差異嚴謹分析。例如：營業租賃與融資租賃的判定；不動產、廠房與設備重大組成部分之認定，或殘值與耐用年限之估列；功能性貨幣之決定；收入認列之原則等；以上許多是需要企業審慎專業判斷，而ROC GAAP未有明確規範。值得企業經營者、主管機關及後續研究者持續關心及檢討的重點。
並列摘要
As the coming of globalization, Financial Supervisory Commission, R.O.C set up the ad hoc committee promote to adopt International Financial Reporting Standards (IFRSs) in 2008. In addition, the international free trade has gradually become a trend, so adopting a globally consistent accounting language to prepare financial statements are so important. In this case, it’s starting to become a trend to adopt IFRS directly in the international capital markets. This study uses the sample of firms listed in Taiwan Stock Exchange(TSE). First of all, the research looking into the economic consequences after every country mandatory adopting or converging the International Financial Reporting Standards from the literatures. From the pre-discloses for adoption of IFRSs from 2012 Annual Financial Statements for the companies listed in Taiwan Stock Exchange, then aggregate the impact of financial statement, after adopting the IFRSs, exemption options selected, balance of retained earnings. The purpose of this study is to understand and compare whether adoption of IFRSs materially affects companies listed in TSE a lot based on aggregate results. In addition to all of the above companies have already adjusted, and according to the industry’s characteristic, evaluating whether the financial statements of firms didn’t match the spirit of IFRS.