主機板產業導入IFRS 之因應對策-以映泰公司為例

Solutions for Motherboard Industry to Adopt International Financial Reporting Standards (IFRS)-A Case Study of Biostar

陳建豪(Jian-hao Chen)

指導教授 ： 鄭漢鐔

國立中央大學/管理學院/會計學研究所/碩士(2012年)

摘要

本研究係採個案研究法深入探討主機板廠商-映泰公司於接軌國際會計準則時所遭遇之困難及因應方式，並提供給政府、ERP 廠商及相關企業等作為參考，研究發現歸納影響映泰在因應導入國際會計準則之作法，主要為觀望並跟隨主管機關的態度與建議以及選擇同業間多數的做法，再配合檢視自身企業實際狀況並與外部會計師顧問共同討論尋求最佳接軌方式。
另外，由於映泰公司業務單純及主管機關政策妥協下，財務層面及內部流程並未受到大幅度影響，故內部稽核部門亦無受到衝擊，而資訊部門僅須配合財務部門要求，自行修改資訊系統以應付雙軌制財務報表之需求，整體而言，接軌國際會計準則對於映泰而言衝擊並不大。

關鍵字

國際會計準則 ； 主機板產業

並列摘要

By introducing case study, this research investigated what problems Biostar, a motherboard manufacturer, met and how Biostar found solution in the time of adopting International Financial Reporting Standards (IFRS). As a result, this research is as a reference,for government, ERP manufacturers and relative enterprises. Concluding the methods of how Biostar adopted IFRS, we found that first, Biostar waited and followed up with government’s
attitude and suggestion, and then observing for similar enterprises’ ways of choosing accounting policies.
Finally, by surveying business processes itself and discussing with their CPA consultant, Biostar found the way of conversion of their accounting policies form ROC GAAP to IFRS.
In addition, because of Biostar’s simply business and compromises of government,Biostar’s accounting policies and internal processes were not seriously affected. As a result,on the part of information system as well as internal auditing, Biostar were certainly affected simply. The only thing that IT department needed to do was to modify ERP system according to financial sector’s requests to meet the needs of the dual track of financial statements. On the whole, the impact of adopting IFRS for Biostar was not great.

並列關鍵字

motherboard industry ； International Financial Reporting Standards (IFR

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