| Summary: | 碩士 === 國立中興大學 === 高階經理人碩士在職專班 === 98 === With the trend towards full adoption of International Financial Report Standards (IFRS) in the international capital markets, IFRS has recently become virtually a single set of global accounting standards, and today more than 115 countries have adopted or are planning to adopt IFRS. On May 14th, 2009, the Financial Supervisory Board of Taiwan has officially announced the adoption of IFRS Roadmap; hence how to implement IFRS effectively and efficiently will be the main issue to many domestic companies. Also the early findings on differences between IFRS standards and current accounting standards would help the company to construct a plan, which includes having the ability to assess the impact of IFRS adoption on systems, financial reports and tax planning; in order to alleviate impacts resulted from the adoption of new standards.
Reviewing the previous researches related to IFRS implementation, there were few successful cases of IFRS implementation in Taiwan. Based on the experience of countries that have already implemented IFRS, the main concerns of implementing IFRS lied on compliance of IFRS personnel, technology and workflow, a similar aspect found in the impact of ERP implementation on enterprises. Therefore, this study observed key success factors of ERP implementation identified by practitioners and scholars of the past, and found the key to success lies in how to transfer a set of management principles embedded. Thus, with the simulation of analyzing key success factors of ERP implementation, the potential key success factors of IFRS implementation among were induced to provide references for enterprises implementing IFRS in the near future.
To illustrate the differences between financial statements of domestic companies and the global mainstream, this study collects and summarizes information of the history of IFRS development and the adoption of IFRS around the world, which subsequently integrates with the status of Taiwan’s convergence with IFRS and the material differences found between accounting principles generally accepted in Taiwan and IFRS. Finally, this study suggests Taiwan’s enterprises shall study the actual practices of IFRS implementation in Europe and US as references for future IFRS implementation projects.
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