Study on Accounting for Defined Benefit Plan under International Financial Reporting Standards and the Impact of the Adoption on Domestic Listed Companies

• Main Authors: Hsiao-Han Li, 李曉涵
• Other Authors: Yann-Ching Tsai
• Format: Others
• Language: zh-TW
• Published: 2011
• Online Access: http://ndltd.ncl.edu.tw/handle/43089281434570930966

碩士 === 國立臺灣大學 === 會計學研究所 === 99 === The thesis introduces the defined benefit plan of International Financial Reporting Standards (IFRSs), and makes comparisons with ROC GAAP. We transfer the related accounting accounts of listed companies from ROC GAAP to IFRS, and verify the impact on these companies when adopting IFRS on the financial statements by t test. The results show that the liabilities related to the defined benefit plans, the total liabilities, and the liability ratio will increase after the adoption of IFRS. The results also demonstrate that whether the pension costs will increase or not depends on the approaches of identifying the items to be recognized in other comprehensive income or in profit or loss. Our findings also show that the increase or decrease of pension liabilities and pension costs are related to the establishment years of the company. After the adoption of IFRS, the companies having increasing liabilities are with longer establishment years than the companies having decreasing liabilities. Also, the companies having increasing pension costs are with shorter establishment years than the companies having decreasing pension costs. Lastly, the companies having increasing liabilities are with lower discount rates than the companies having decreasing liabilities.