企業因應國際會計準則之實務作法-以不動產、廠房及設備為例

IFRS applied in Enterprise - property, plant and equipment

李伯昌(Po-Chang Li)

指導教授 ： 黃邵彥

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(2015年)

摘要

我國主管機關為因應全球化時代的來臨，加強我國企業及國際企業間財務報表之可比較性，提升資本市場國際競爭力，於2009年5月14日正式發布，自2013年起全面採用國際財務報導準則時程表。有鑑於我國主要仍以製造業為主，其中不動產、廠房及設備，通常佔總資產比重極高，由我國一般公認會計原則轉換成國際會計準則時，其差異調整影響程度通常也較大，著實大大影響著企業。
本論文針對企業面臨不動產、廠房及設備會計政策改變時，在實務上為了能做到減少衝突極大化，提出四項較容易引起企業在意會計原則變動應對，並提出建議。(1)如何選擇是否豁免追溯調整認列成本：可選擇豁免追溯調整，評估資產帳面價值即為公允價值作為開帳數。(2)如何選擇後續衡量基礎選用成本模式或重估價模式：可選擇成本模式。(3)如何估列除役成本(負債)：若除役成本(負債)不具重大性，可無須估列入帳。(4)如何評估重大組成要素：若可視為整體資產一部份，可無需分別提列折舊。
另外，提醒部份企業未依我國2008年參照國際會計準則發布之基秘字第340 號，所規定除役成本 (負債) 及重大組成要素分別提列折舊，執行適當會計處理，主管機關亦未要求上市櫃公司追朔重編報表。

關鍵字

國際會計準則 ； 國際財務報導準則 ； 不動產廠房及設備 ； IFRS

並列摘要

Taiwan government responses to the advent of globalization, strengthens comparability between financial statements of Taiwan enterprises and international enterprises, and enhances the international competitiveness for the capital market. On May 14, 2009, Financial Supervisory Commission, R.O.C. released the schedule of the adoption of International Financial Reporting Standards since 2013. In view of Taiwan's major industrial is manufacturing industry, the property, plant and equipment have a high proportion of total assets usually. The influence of generally accepted accounting principles convert to International Financial Reporting Standards has a great affect for business.

In this thesis, I offer four suggestions to be able to reduce the conflict maximization for changes in accounting policy of property, plant and equipment. (1) How to select whether the exemption retroactive adjustment costs recognized? : You can be exempt retroactive adjustment, the assessment of fair value is the book value of assets as opening number. (2) How to choose the cost model or the revaluation model to measure the foundation. : You can be choose the cost model. (3) How to estimate the decommissioning cost. (liabilities)? : If the decommissioning cost is not have significant impact, you can be estimated without the decommissioning cost. (4) How to recognize depreciation for the major assets? : If the individual major asset can’t operate independently, it do not need to recognize depreciation separately.

In addition, most of the businesses failing to remind the account policy(R.O.C), as to be estimated the decommissioning cost (liabilities) and to recognize depreciation separately in individual major asset. Taiwan government do not requires Taiwan enterprises to retrospective restatement financial report.

並列關鍵字

international financial reporting standards ； property, plant and equipment ； IFRS

參考文獻

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