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題名 | 臺灣鐵路管理局導入國際會計準則(IFRS)實施情形=The Current State of the Taiwan Railways Administration's Introduction and Implementation of International Financial Reporting Standards (IFRS) |
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作者 | 徐明金; 蔡淑華; 沈佩蓉; | 書刊名 | 臺鐵資料 |
卷期 | 350 2014.09[民103.09] |
頁次 | 頁19-35 |
分類號 | 557.21 |
關鍵詞 | 國際會計準則; 財務報表; 國營事業; International Financial Reporting Standards; Financial report; State-owned enterprise; |
語文 | 中文(Chinese) |
中文摘要 | 在全球化及自由化風潮引領下,資本在國與國之間快速流動,跨 國企業集團紛紛崛起。為滿足國際投資人對企業集團財務報導品質的 需求,推動國際一體適用的財務報導準則,以提高企業財務的透明 度,有其需要。 邇來國際會計準則(International Financial Reporting Standards, 以下簡稱IFRS)已成為全球資本市場之單一準則及趨勢。我國行政院 金融監督管理委員會亦於98 年5 月14 日宣布,我國會計準則直接採 用國際會計準則之推動架構。第1 階段係上市(櫃)公司、興櫃及該 會主管之金融業等,於102 年度開始採用IFRS 編製財務報表,並應 於100 及101 年度之期中及年度財務報告中,附註揭露採用IFRS 之 計畫及影響等事項。其他非上市(櫃)及興櫃之公開發行公司,則規 劃於第2 階段,即104 年度開始採用,並比照第1 階段之方式處理。 另依據行政院主計總處99 年3 月26 日處孝一字第0990001768A 號函 檢送之「國營事業導入國際會計準則實施計畫」,考量若分階段推動, 將影響國營事業財務報表品質,為利附屬單位預(決)算綜計表編製, 國營事業預(決)算原則均自102 年度開始採用IFRS,並以按照IFRS所訂之財務報表格式編製財務報表為目標。 緣此,臺鐵局配合行政院主計總處計畫,於99 及100 年度開始 導入IFRS 並進行轉換前置作業,101 年度以兩套制度(ROC GAAP、 IFRS)雙軌併行,並自102 年度全面適用IFRS。 |
英文摘要 | Spurred by the tide of globalization and liberalization, capital flows rapidly between one country and another, and a profusion of international enterprise groups are appearing. Improving the transparency of corporate finance is necessary to meet international investors' need for high-quality reporting of enterprise finances and launch universal international financial reporting standards. International Financial Reporting Standards (IFRS) have already become the sole standard used on international capital markets. On the 14th of May 2009, the Taiwanese Financial Supervisory Commission also announced that Taiwan's accounting standards would draw directly on the framework of international accounting principles. In the first phase, public companies, emergent companies, and the finance industry which oversees them began disclosing plans to use the IFRS and its influence on annual reports over the period between 2011- 2012, and using IFRS financial report forms in 2013. Other private and emergent companies making their initial public offering, meanwhile, plan to begin to use IFRS in the second phase, in 2015, and to handle this in the same way as the first phase. Based on the "Plan for the Inaction of Introduction of International Accounting Standards" issued in Correspondence No. 0990001768A by the Directorate-General of Budget, Accounting, and Statistics. As it was believed that if the new standards were introduced in a number of phases, the quality of financial reports in state-owned enterprise would be adversely affected, IFRS standards were introduced in the budgets of attached subordinate units, and of state-owned companies from 2013, with the aim of compiling financial reports in accordance with the format prescribed by the IFRS.Taiwan Railways Administration began to introduce IFRS and alter prior processes in 2010/2011 in accordance with the Directorate-General of Budget, Accounting and Statistics, issuing reports in two formats (ROC GAAP and IFRS) in 2012 and using IFRS only in 2013. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。