| Summary: | 碩士 === 國立中央大學 === 會計研究所企業資源規劃會計碩士在職專班 === 105 === The Enterprise Accounting Standards (EAS) was established by Accounting Research and Development Foundation in 2015, under an entrusted project by Ministry of Economic Affairs, R.O.C. According to the legal interpretations issued by MOEA, companies have to comply with EAS when preparing for financial statements.
From 2016, construction industry has to follow EAS while significant differences can be found in previous accounting standards and new EAS. This study discusses the following issues of initial implementation and application of EAS in construction industry:
1) How to prepare and select appropriate accounting estimates and policy before implementing EAS;
2) How to represent previously published financial reports under former accounting standards after implementing EAS; and
3) The impact of implementing EAS on financial statements processing and accountant working process in construction industry.
Case study method is used in this study to analyze the impact of EAS on 2 construction enterprises, company K and company P. The cases are analyzed and discussed in the following orders: EAS implementation planning, initial implementation budgeting, accounting policy selecting, and the impact of implementing EAS on financial statements processing and accountant working process.
|
|---|
