企業導入國際會計準則個案討論-通訊設備業

陳秋如(Chiu-Ju Chen)

指導教授 ： 黃劭彥

國立中正大學/管理學院/會計資訊與法律數位學習碩士在職專班/碩士(2012年)

摘要

我國之上市櫃公司應自2013年起採用國際會計準則編製財務報表，而非上市上櫃及興櫃之公開發行公司、信用合作社及信用卡公司則自2015年起適用，故實行國際會計準則已是各企業極力推動之專案計畫。

本論文運用個案研究方法，討論國際會計準則對通訊設備業之衝擊，並藉由個案公司導入國際會計準則之過程，了解如何規劃導入國際會計準則，如何進行影響性評估，及個案公司採用國際會計準則與現行之中華民國一般公認會計原則之差異項目，並針對其影響最大之IAS18收入及IAS21匯率變動做深入探討。

本研究對於個案公司採用國際會計準則後，依據IAS18收入，分析個案公司收入認列時點、銷貨交易辨認之會計處理、遞延收入會計處理、遞延收入資訊系統紀錄及收入於財稅差異解決方法，並依據IAS 21「匯率變動之影響」規定，分析通訊設備業導入功能性貨幣之步驟及如何評估功能性貨幣主要指標和次要指標。

關鍵字

收入 ； 國際會計準則 ； 功能性貨幣

並列摘要

Listed and OTC companies in our country should adopt the International Financial Reporting Standards in preparing financial reports starting 2013. The International Financial Reporting Standards will become applicable for non-listed companies, non-OTC companies, emerging stock-de-regulating companies, credit cooperatives, and credit card companies in 2015. In light of this prospect, the implementation of the International Financial Reporting Standards(IFRS) has become a must for various enterprises.
This thesis adopted the method of case analysis to discuss the impacts of the IFRS on the communication equipment industry. This thesis also adopted the IFRS used by companies to understand how they adopted the standards, to evaluate the influence and the difference between the implementation of the IFRS and the current accounting rules used in the Republic Of China, and to acquire an in-depth analysis on the influential IAS18 Revenue and the IAS21 The Effects of Changes of Exchange Rate.
Based on the IAS18 revenue, the current study analyzed the timing of revenue recognition for the case companies, the accounting of sales transaction recognition, the accounting of deferred revenue, the system recording of deferred revenue, and the solution to the difference between revenue and taxes after the case companies have adopted the IFRS. The current study followed the rules of the IAS 21 the effects of changes of exchange rate to analyze the process of functional currencies entered by communication equipment companies and the evaluation of the major indicators and minor indices of functional currencies.

並列關鍵字

Revenue ； International Financial Reporting Standards(IFRS) ； Functional Currency

參考文獻

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李宜樺、溫芳郁，2009，《 迎接IFRS》系列三：IAS 21功能性貨幣別的決定及外幣交易之處理，資誠會計師事務所。

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林文傑，2010，我國企業導入國際會計準則之實務探討-以航運業為例，國立台灣大學高階經營碩士班財務金融組碩士論文。