| Summary: | 碩士 === 逢甲大學 === 經營管理碩士在職專班 === 93 === Abstract
Due to the trend of globalization, we have to understand all majors accounting standards used by other countries of the world, in order to facilitate the revision of ours, when we issue the accounting standards in Taiwan. There are three major accounting standards internationally. First, accounting standards issued by US FASB. Secondly, IAS/IFRS issued by IASB. Thirdly, accounting standards issued by all other countries.
The first part of this thesis discusses the development of US accounting standards, following by discussion of the development of our current accounting standards. Moreover, part of the thesis talks about the convergence process of all international accounting standards. In addition, part of the thesis focuses on the comparison of the US, International and Taiwan accounting standards, in order to help us to revise ours in the future. The last part of this thesis mainly talks about necessary account adjustments, by using Taiwanese ARDs companies as examples.
The conclusion of the thesis:
Taiwan’s initial accounting standards were formed based on US FASB’s. In the near future, forming a standard IFRS will be relied on the cooperation between FASB and IASB. Taiwan has to pay close attention to the IFRS, when we revise our own accounting standards in the future, in order to become part of the global community, and help Taiwanese companies to raise foreign capitals and develop international strategies.
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