| Summary: | 碩士 === 南台科技大學 === 會計資訊系 === 101 === In today complex of financial commodity transactions and business environment continued changes, banking by bear of risk of complex degrees has far over past; has given this, States for due to should "new BA Purcell capital agreement" (The New Basel Capital Accord) of implementation, has began for the research assessment and the Bill Institute proposed work, my also by financial oversight Management Committee Bank Council and the Bank Association joint established common research group, research assessment effect sexual to develop operational and regulatory amendments. In addition in recent years, the international community set off a unit with the international financial reporting standards (International Financial Reporting Standards, known as IFRS) standards or directly applicable IFRS boom. Financial policies and globalization under the impetus of Governments, the international financial reporting standards (IFRS) have become the mainstream of international standard.
Today banking in international financial reported guidelines (IFRS) and "new BA Purcell capital agreement" (The New Basel Capital Accord) of double implementation Xia, will faced different specification by produced of conflict and effect; and past of related research main content and more set Yu banking import IFRS on financial reported of effect, less further analysis Basel Agreement and IFRS of relationship; so this research for January 1, 2013 official implementation of international financial reported guidelines ( IFRS), and gold tube will Bank Council Yu 2012 publishing of Basel Agreement III (Basel III)-"bank owned capital and risk sexual assets of calculation method" and the "bank capital right foot sexual and the capital level management approach" Xia, discussion Taiwan banking in import IFRS how on its owned capital in the interests capital defines is on Basel III interests capital of calculation produced differences and the conflict
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