- 學位論文
IFRS轉換對員工退休金計畫影響
The Impact of IFRS Conversion on Employees Pension Plan
摘要
自2013至2015年期間，台灣已有上市上櫃公司、興櫃公司及金管會主管之金融業陸續依國際會計準則編製財務報告。本研究資料為2015年4月發出的問卷，選擇經由IFRS轉換後的台灣上市、上櫃及興櫃公司為問卷調查對象，以瞭解在IFRS轉換前後對員工退休金計畫的影響程度。研究結果發現，導入國際會計準則後，企業的員工人數多寡及企業的年營業額對於員工退休金計畫不會產生影響。而在企業成立年數的部分，因企業成立年數較長的員工平均服務年資，較企業成立年數較短的員工平均服務年資為長，故在IFRS轉換前後，成立年數較長的企業在確定福利計畫之最終成本高於成立年數較短企業的狀態下，產生員工退休金計畫較大的影響。
並列摘要
From 2013 to 2015 in Taiwan, both publicly traded and emerging companies with the financial supervisory commission, which is in charge of the financial sector, continue to prepare financial statements in accordance with International Financial Reporting Standards (IFRS). In the questionnaire study done in April 2015, we target those companies that are either publicly traded on the Taiwan OTC or emerging rapidly after IFRS conversion in order to understand the impact on employee pension plan after the conversion. The results show that after introducing International Financial Reporting Standards, the number of employees and annual staff turnover rate will not affect the pension plan. Because the average length of service for employees in businesses founded earlier is longer than those in companies that are founded later, IFRS conversion will have a bigger impact on pension plans of those companies that are in business longer after taking into consideration the cost of the defined benefit plans.
參考文獻
延伸閱讀
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