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| Title: | 我國採用國際財務報導準則對台灣會計環境的影響
Potential impacts of adopting international financial reporting standard (ifrs) on Taiwanese accounting environment |
| Authors: | 羅緒媛
Luoh, Shiuh Yuan |
| Contributors: | 康榮寶
Kang, Jung Pao
羅緒媛
Luoh, Shiuh Yuan |
| Keywords: | 國際財務報導準則
台灣會計環境 |
| Date: | 2009 |
| Issue Date: | 2010-12-08 01:59:12 (UTC+8) |
| Abstract: | 我國採用國際財務報導準則對台灣會計環境的影響
Potential impacts of adopting International Financial Reporting Standard (IFRS) on Taiwanese Accounting Environment
By
Shiuh-Yuan Luoh
IFRS is the latest trend in accounting world. Currently, in world top 10 capital markets, only Japan and USA are not adopting IFRS (International Financial reporting Standards) as their accounting standards. However, they have already paved the way to adopt IFRS in near future.
Taiwan has been adopted US GAAP for a long time. In order to converge to international markets, Taiwan has set timeline for implementing IFRS that can attract more foreign investments. Therefore, FSC (Financial Supervisory Committee) has already set up 2013 as the first year for Taiwanese companies to comply with.
Since US GAAP and IFRS have substantial difference, to adopt and implement IFRS must result in some impacts. This thesis try to understand what will be the possible impact for Taiwanese companies to adopt IFRS. By doing this, I design the questionnaire, distribute and analyze the results. The findings of this study can be summarized as follows:
1. Due to the fact of incremental benefits, people in CPA firms are quite optimistic and welcome to adopt IFRS imminently.
2. Due to incremental work load and knowledge, surveyed results from listed companies show less confident in adopting IFRS.
3. The surveyed accounting students indicate neutral results. Students are generally concerned with CPA examination and qualification encounter. However, adoption of IFRS may create competitive edge for students in job market.
4. “Timing” is still the key issue for the sample taker. In addition, company’s policies, strategies and management style should be contingently adjusted based on individual needs of implementation.
5. During the transition period, any one who takes CPA examination or practitioners has to deal with 3 sets of accounting standards simultaneously, including Taiwan GAAP, US GAAP and IFRS.
6. Current related laws and regulations in Taiwan may require adapting characteristics of IFRS, for example, Commercial Accounting Law.
TABLE OF CONTENTS
Acknowledgement i
Abstract ii
Table of contents iii
List of tables v
1.、 Introduction 1
1.1 Research background 1
1.2 Research motives and purposes 2
1.3 Research method and framework 3
1.4 Research limit 3
2、 Literature Review 5
2.1 Definition of IFRS 5
2.2 Why adopting IFRS 11
2.3 Pros and Cons of adopting IFRS 15
2.4 Market Reactions to the adoption of IFRS 19
2.5 Difficulties for the adopting of IFRS 21
3、 Taiwanese accounting environment 26
3.1 Taiwanese accounting education system 26
3.2 Time frame for adopting IFRS 28
3.2.1 PwC experience 28
3.2.2 The timeline for Taiwan to adopt IFRS 29
3.3 Overview of Taiwanese GAAP implementation 32
3.4 Taiwanese Accounting Environment 35
3.5 Comparison between local GAAP and IFRS 37
3.5.1 Summarized comparison between ROC GAAP and IFRS 37
3.5.2 Comparison of Financial Statement Presentation between US GAAP
and IFRS 38
3.6 World trend for IFRS 41
3.6.1 IFRS in Europe 42
3.6.2 IFRS in North America 43
3.6.2.1 In Canada 43
3.6.2.2 In USA 45
3.6.3 IFRS in Asia 47
3.6.3.1 In China 47
3.6.3.2 In Korea 47
4、 Methodology 51
4.1 Questionnaire design 51
4.2 Data collection and sample taken 54
4.2.1 Data collection theory 54
4.2.2 Data collection media 56
4.2.3 Sample taken 57
4.3 Data analysis 58
4.3.1 Basic analysis 58
4.3.2 Descriptive statistics analysis 61
4.3.3 Reliability analysis 64
4.3.4 Factor analysis 64
4.3.5 ANOVA analysis 70
4.3.6 Regression analysis 75
5、 Findings 77
5.1 Questionnaire part 1 77
5.2 Questionnaire part 2 80
5.3 Questionnaire part 3 84
5.4 Questionnaire comprehensive analysis 87
6、 Conclusion 91
6.1 Conclusion 91
6.2 Suggestion 94
6.3 Further suggested research 95
References 97
Appendix 1. Questionnaire in Chinese
2. Questionnaire in English 99
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| Reference: | 1. Accounting Research and Development Foundation, http://www.ardf.org.tw/
2. Business dictionary.com
3. Canadian Institute of Chartered Accountants: http://www.cica.ca/
4. Deloitte: www.deloitte.com/
5. Ernst & Young: www.ey.com/
6. Financial Supervisory Commission, http://www.fscey.gov.tw/
7. http://en.wikipedia.org/wiki/Information
8. http://migratingtoifrs.blogspot.com/2006/04/why-adopt-ifrs.html
9. http://www.accounting.org.tw/
10. http://www.cfo.com/
11. http://www.ifac.org/globalsurvey
12. http://www.journalofaccountancy.com/Issues/2007/Jun/IfrsComingToAmerica.html
13. http://www.socialresearchmethods.net
14. http://www.twse.com.tw/
15. http://www.zdnet.com.tw/
16. Korean Accounting Standard Board
17. KPMG: IFRS in Tourism, Hospitality and Leisure: More Than Just Accounting
18. KPMG: www.kpmg.com/
19. Law Source Retrieving system of Taiwan, ROC, Stock Exchange and Futures trading
20. Market Observation Post System, http://newmops.tse.com.tw/
21. PricewaterhouseCoopers: www.pwc.com/
22. The American Institute of Certified Public Accountants: http://www.aicpa.org/
23. 方汝螢(Ju-Ying Fang)，我國會計師考試制度對會計教育影響之研究，成功大學會計研究所碩士論文，2003
24. 張慶仁、義守大學，人文社會科學量表的建構觀點及策略《人文與社會》學報第一卷第九期, 2006年12月, 148頁
25. SPSS 統計分析，楊世瑩，碁峰出版社，2009.12 初版
26. Albrecht, W. & Sack, R. 2000. Accounting education: charting the course through a perilous future. Sarasota, FL: American Accounting Association.
27. Barry J. Epstein, Eva K. Jermakowicz, IFRS (Interpretation and Application of International Financial Reporting Statements), 2007, Wiley
28. Christopher S. Armstrong, Mary E. Barth, Alan D. Jagolinzer, Edward J. Riedl ,April 20, 2009: Market Reaction to the Adoption of IFRS in Europe, Accounting Review
29. Devon Erickson, Adam Esplin, Laureen A. Maines, 2009, One world-one accounting, ScienceDirect ,Business Horizons, 52, Pages 531-537
30. Eva K. Jermakowicz, Sylwia Gornik-Tomaszewski , 2006, Implementing IFRS from the perspective of EU publicly traded companies, Journal of International Accounting, Auditing and Taxation Volume 15, Issue 2, Pages 170-196
31. Holger Daske, Nov. 2006, Economic Benefits of Adopting IFRS or USGAAP - Has the Expected Cost of Equity Capital Really Decreased? SSRN
32. Ian Brace, 2004,Questionnaire design, Kogan Page, pp 36, 86 to 89
33. Jenice Prather-Kinsey, Eva K. Jermakowicz, Thierry Vongphanith, Jan 2008, Capital Market Consequences of European Firms’ Mandatory Adoption of IFRS
34. K.H. Bae, H Tan, and M. Welker, Nov. 12, 2007, International GAAP differences: The impact on foreign analysts
35. Ray Ball, Mar 2009, International Financial Reporting Standards (IFRS): Pros and Cons for Investors, SSRN
36. Robert K. Larson, Donna L. Street , 2004, Convergence with IFRS in an expanding Europe: progress and obstacles identified by large accounting firms’ survey, Journal of International Accounting, Auditing and Taxation 13 pp.89–119
37. Rong-Ruey Duh, Sin-Hui Yen and Wan-Yu Chen , December 2004, Factors Affecting the Complete Convergence with International Financial Reporting Standards in Taiwan: An Empirical Study, Journal of Accounting and Corporate Governance, Volume 1 Number 2, pp. 15-37 |
| Description: | 碩士
國立政治大學
國際經營管理英語碩士學位學程(IMBA)
97933016
98 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0097933016 |
| Data Type: | thesis |
| Appears in Collections: | [國際經營管理英語碩士學程IMBA] 學位論文
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