| dc.contributor.advisor | 康榮寶 | zh_TW |
| dc.contributor.advisor | Kang, Jung Pao | en_US |
| dc.contributor.author (Authors) | 羅緒媛 | zh_TW |
| dc.contributor.author (Authors) | Luoh, Shiuh Yuan | en_US |
| dc.creator (作者) | 羅緒媛 | zh_TW |
| dc.creator (作者) | Luoh, Shiuh Yuan | en_US |
| dc.date (日期) | 2009 | en_US |
| dc.date.accessioned | 8-Dec-2010 01:59:12 (UTC+8) | - |
| dc.date.available | 8-Dec-2010 01:59:12 (UTC+8) | - |
| dc.date.issued (上傳時間) | 8-Dec-2010 01:59:12 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0097933016 | en_US |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/49132 | - |
| dc.description (描述) | 碩士 | zh_TW |
| dc.description (描述) | 國立政治大學 | zh_TW |
| dc.description (描述) | 國際經營管理英語碩士學位學程(IMBA) | zh_TW |
| dc.description (描述) | 97933016 | zh_TW |
| dc.description (描述) | 98 | zh_TW |
| dc.description.abstract (摘要) | 我國採用國際財務報導準則對台灣會計環境的影響 | zh_TW |
| dc.description.abstract (摘要) | 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. | en_US |
| dc.description.abstract (摘要) | 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 99 104 | - |
| dc.description.tableofcontents | 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 99 104 | zh_TW |
| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0097933016 | en_US |
| dc.subject (關鍵詞) | 國際財務報導準則 | zh_TW |
| dc.subject (關鍵詞) | 台灣會計環境 | zh_TW |
| dc.title (題名) | 我國採用國際財務報導準則對台灣會計環境的影響 | zh_TW |
| dc.title (題名) | Potential impacts of adopting international financial reporting standard (ifrs) on Taiwanese accounting environment | en_US |
| dc.type (資料類型) | thesis | en |
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