國際財務報導準則第一號「首次適用國際會計準則」是讓企業透過比較符合成本效益的方式編製出一套具有高品質、透明且所有表達期間具有可比較性的首次國際會計準則財務報表,台灣第一階段全面採用國際會計準則(IFRS)的公司將於2013年首次編製國際會計準則(IFRS)的財務報告。 本論文以台灣航空業為例,探究台灣全面採用國際會計準則(IFRS)的公司在未來2013年面臨準則轉換的衝擊,本論文整理出採用IFRS對航空業產生重大差異的八大議題,接著從八大議題中提出對台灣航空業產生較大的衝擊與挑戰並提出看法及善用IFRS1允許的特殊豁免規定。 本研究顯示台灣企業導入IFRS之前,應先充分了解自己所處的行業與營運模式,以便日後轉換準則的差異判斷,在辨識準則差異的過程,需要企業內部跨部門的合作,視個別企業的情況來判定如何運用IFRS1允許的豁免規定,使台灣企業在2013年首次編製IFRS的財務報告處於最有利之起點。
Companies in Taiwan will adopt International Financial Reporting Standards ( IFRS) in 2013.The first adoption (IFRS1) provides a cost-benefit way to prepare high-quality, transparent and comparative financial reports for companies which adopt IFRS in the first time. This thesis discussed the challenges and difficulties the airline companies in Taiwan will be facing when they adopt IFRS in 2013. There are eight issues for airline companies. By selecting four issues which impact airline companies seriously, the thesis provides perspectives and solutions. Airline companies are also recommended to use exemptions provided by IFRS1. The thesis suggests executives must understand the substance of transactions and business model before adopting IFRS. The success of adopting IFRS relies on the cooperation of all involved parties in company. Using exemptions provided by IFRS1 will gives a good start for companies in Taiwan to prepare financial reports in 2013.