研究台灣中小企業如何適用中小企業國際財務報導準則

• Main Authors: Fang-Yu Ho, 何方宇
• Other Authors: Chai-Ying Ma
• Format: Others
• Language: zh-TW
• Published: 2011
• Online Access: http://ndltd.ncl.edu.tw/handle/90944744184256076472

碩士 === 東吳大學 === 會計學系 === 100 === The thesis chiefly concerns about the adoption of IFRS for SME(International Financial Reporting Standards for Small and Median Entity) be well suited to Taiwan or not？ First of all, by considering the structure of SME, product life cycle for SME, and their accounting ability; we explained the reason why SME must adopt the respective accounting principle with public issuer. Afterwards, this article compared the differences between IFRS for SME and ROC GAAP, analyzes the discrepancy and proposed the suggestions for the adoption to IFRS for SME.