| Summary: | 碩士 === 國立中正大學 === 會計資訊與法律數位學習碩士在職專班 === 103 === Taiwan government responses to the advent of globalization, strengthens comparability between financial statements of Taiwan enterprises and international enterprises, and enhances the international competitiveness for the capital market. On May 14, 2009, Financial Supervisory Commission, R.O.C. released the schedule of the adoption of International Financial Reporting Standards since 2013. In view of Taiwan's major industrial is manufacturing industry, the property, plant and equipment have a high proportion of total assets usually. The influence of generally accepted accounting principles convert to International Financial Reporting Standards has a great affect for business.
In this thesis, I offer four suggestions to be able to reduce the conflict maximization for changes in accounting policy of property, plant and equipment. (1) How to select whether the exemption retroactive adjustment costs recognized? : You can be exempt retroactive adjustment, the assessment of fair value is the book value of assets as opening number. (2) How to choose the cost model or the revaluation model to measure the foundation. : You can be choose the cost model. (3) How to estimate the decommissioning cost. (liabilities)? : If the decommissioning cost is not have significant impact, you can be estimated without the decommissioning cost. (4) How to recognize depreciation for the major assets? : If the individual major asset can’t operate independently, it do not need to recognize depreciation separately.
In addition, most of the businesses failing to remind the account policy(R.O.C), as to be estimated the decommissioning cost (liabilities) and to recognize depreciation separately in individual major asset. Taiwan government do not requires Taiwan enterprises to retrospective restatement financial report.
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