導入IFRS對國內上市櫃公司編製公司年報影響之研究

國內上市櫃公司在2013年1月1日正式接軌IFRS，合併財務報表成為主管機關監理的主要報表，近年各主管機關亦針對國內會計公報規範及與財會作業相關法規進行修訂，其中各項資訊揭露的內容、範圍及時間點皆有顯著的改變，包括財務報告、公司年報、財務預測及每月營收等各公開資訊揭露項目，皆與過去揭露內容及方式大不相同。我國於2012年9月20日針對IFRS轉換對「公開發行公司年報應行記載事項準則」進行修法，公司年報為我國股東會必須要公告予投資大眾之必要資訊，其中不乏對公司經營現況、公司治理情形及財務績效表現等分析說明，對股東而言是相當重要的參考資訊。主管機關雖完成「公開發行公司年報應行記載事項準則」修法，惟該次修訂並未清楚逐條規範公司年報在IFRS轉換後應編製之內容，本研究擬針對目前法規在IFRS轉換後是否尚有改善的空間，對年報資訊揭露項目進行探討。研究方式係透過文獻歸納整理及訪談等方法，探討公司年報資訊揭露法規架構及內容規定之不足，並對公司年報資訊揭露實務及現行法規提出建議及因應之道。

關鍵字

公開發行公司年報應行記載事項準則；公司年報； IFRS

並列摘要

Taiwan listed companies have adopted IFRS starting from January 1, 2013. The consolidated financial statements have become the principal reports for the competent authorities to supervise. Recently, domestic accounting standards and related accounting regulations have been amended by competent authorities. The amendments on the contents, range and timing of financial information, including financial statements and annual reports, are significantly changed. On September 20, 2012, Financial Supervisory Commission amended "Regulations Governing Information to be Published in Annual Reports of Public Companies" due to the conversion into IFRS. Annual reports are the mandatory information to be released to the general public for shareholders meeting. They convey company operating status, corporate governance and business analysis that are relatively significant information to the shareholders. However, the amendment of "Regulations Governing Information to be published in Annual Reports of Public Companies" does not state clearly what to be disclosed in annual report after the IFRS conversion. This study is to identity if there is any room for improvements on the amendment of "Regulations Governing Information to be published in Annual Reports of Public Companies" and to discuss the issues on disclosures of annual reports by using literature analysis, comparative analysis and interviews.