我國企業導入國際會計準則之實務探討—以航運業為例

Abstract

為因應全球化時代之來臨，直接採用（Adoption）國際會計準則（International Financial Reporting Standards，簡稱IFRS）已漸成為國際資本市場之財務報導準則主流趨勢。為提升我國企業在國際資本市場的競爭力，我國主管機關亦已訂於2013年為採用IFRS第一階段適用時程，如何順利地將現行財務會計準則(ROC GAAP)接軌到IFRS，對於國內上市櫃企業而言，已是近期內無可迴避的嚴肅議題，對於企業管理階層、財會人員更是一項使命必達任務！ 本論文係從觀察IFRS沿革、國外導入趨勢、與彙整我國現行會計準則差異比較，並以國內貨櫃航運業上市公司財務報表與國外同業IFRS運用實例比較後，對於國內企業導入IFRS所面臨之實務挑戰有以下結論： 1.採用原則基礎的財報準則將加重企業對個別交易的會計專業判斷需求。 2.如何取得公允市價或是建立一致的評價模型，對國內企業將是一大考驗。 3.雙軌並行期間及過渡性之會計處理(如IFRS 1)可能對企業資訊系統產生極大挑戰。 4.應儘早與合併子公司、簽證會計師辨認並訂定相關集團會計政策。 5.財報與稅務申報所得計算配套法令尚不明確。 最後，本文亦針對個案產業導入現況分析後，對國內企業建議要由高階管理階層啟動並分階段、盡早展開IFRS轉換計畫，並請主管機關應提供相關法令支援、觀念宣導與資源分享等建議。

The movement to adopt International Financial Reporting Standards (IFRS) as a single set of globally accepted accounting standards has become popular. Financial Supervisory Commission of Taiwan has announced that in 2013 as the 1st phase of the adoption of IFRS Roadmap, and the convergence of ROC GAAP toward IFRS smoothly and efficiently will be the main issues to many of such domestic listed enterprises. This study summarizes the development of IFRS and the use of IFRS around the world. Furthermore, it explores the status of Taiwan’s convergence with IFRS and the material differences between accounting principles generally accepted in the Republic of China and IFRS. This study focuses on IFRSs requirements and investigates the financial statements of listed shipping industrial companies in Taiwan by examining its accounting policies. Taiwanese enterprises will face some practice challenges such as the following conclusions: 1.A principle-based financial reporting standard will lay a heavier load on the corporate understanding of accounting-related issues of individual transactions. 2.It will be a significant challenge for Taiwanese enterprises to try to form the fair market values or to set up a consistent valuation model for the transactions. 3.The IT system will face a difficult moment when the corporate considers a transition stage adopting dual standards, or an interim reporting standard such as IFRS 1. 4.It is necessary to hasten the pace clarifying group-wide IFRS accounting policy with accountants and subsidiary entities. 5.The authorities have made up their minds on mandates governing current discrepancies between corporate tax issues and financial reports. In conclusion, research was conducted towards a case study to analyze a company who used the IFRS project. The research found that the plan must be implemented at top management levels with different phases, the switch should begin at the earliest stages, and government instruction should be provided and advocated.