國際財務報告準則(IFRS)對盈餘之影響

Impact Of IFRS On Earnings

陳明月(Sandar Aye)

指導教授 ： 郭南廷

國立中央大學/管理學院/會計學研究所/碩士(2015年)

摘要

摘要
為了投資者比較公司的財務報告需要高品質的會計準則。國際財務報告準則
(IFRS)的目標是要制定全球公認之高品質的會計準則。目前全球很多國家都在使
用IFRS。之前的研究有報導IFRS在會計上有允許彈性，IFRS下這些彈性可能是被
用於增加和誇大盈餘。本論文之目的是要研究從美國一般公認會計原則(U.S.GA-
AP)轉換至IFRS之後IFRS下那些因素會導致增加和誇大盈餘。這個論文有參考各
種各樣的會計書與IFRS有關係之書籍，也有參考跟這個研究有關的各種期刊、
論文、網絡文章、會計師事務所與美國證券交易委員會的文章、國際會計準則公
報、電子書和字典。這個論文是敘述類型的研究因此沒有包含實證分析但是為了
解釋和證明這個研究裏包含了一些計算過程。這個研究有收集IFRS與U.S.GAAP
之間不同之有些因素的詳細資料，例如減損損失之迴轉、研發支出之資本化、後
進先出法改變先進先出法和IFRS下的盈餘管理，也有表示這些因素在IFRS下如
何關係於增加和誇大盈餘。

關鍵字

關鍵字 : 國際財務報告準則、彈性、盈餘

並列摘要

Abstract
For investors compare companies financial report high quality accounting stan-
dard is require. Target of IFRS is to develop global accepted high quality accounting
standard. Now many countries are using IFRS in the world. Prior researches are rep-
orted that IFRS permits flexibilities on accounting and under IFRS these flexibilities
may be used to increase and inflate earnings. The purpose of this thesis is to study
after switch from U.S.GAAP to IFRS which factors cause increase and inflate earnings
under IFRS. This paper referenced from various kinds of accounting books and IFRS
related books, also referenced from various kinds of journals、theses、internet ar-
ticles、articles from accounting firm and U.S.Securities and Exchange Commission、
international accounting standards、ebooks and dictionaries that are related to this
study. This thesis is descriptive type of research, therefore there have no empirical a-
nalysis but for explain and prove some of the calculation include in this study. In this
research collected detail of some factors that are difference between U.S. GAAP and
IFRS ,such as reversal of impairment loss、capitalization of R&D、LIFO change to FIFO
and earnings management under IFRS ,also show that these Factors how to related
with increase and inflate earnings under IFRS.

並列關鍵字

Key words : IFRS ,Flexibility ,Earnings

參考文獻

John Wiley and Sons,Inc.

[3]Weygandt, Kimmel and Kieso(2011).Financial Accounting : IFRS Edition. Hoboken

, United State Of America: John Wiley and Sons,Inc.

[4]International Financial Reporting Standards : IFRS(2008). Weinheim,Germany :

[9] Clegg and Bailey(2008).International Encyclopedia Of Organization Studies(pp.10).