企業導入IFRS所面臨之困難與挑戰：以H上市公司為例

Abstract

本論文運用個案研究法，以H公司為研究對象，參酌國際會計準則(IFRS)之相關規定，探討H公司於導入IFRS所面臨的困難與挑戰，提出想法與做法。本研究先探討六大財務議題對H公司之衝擊及其解決方案，就首次適用IFRS 1，財務會計之因應措施，及管理資訊系統 (MIS)之改變，就教於各界先進。本研究顯示及早推動，以反覆確認各項議題之正反面影響，從中找出解決方案，並借助簽證會計師及主管機關之協助，使事情得以按計劃進行。由於此項工作仍在進行中，因此十大管理性議題及稅務議題，尚未有完整答案，留待以後再繼續。 IFRS之導入是一項極富挑戰性且不容易成功的工作，唯有及早確立方向，凝聚工作團隊之共識，才能抵達目標，完成使命。

By utilizing the Case Study method, the H-company was selected as the target of research which discusses the challenges and difficulties the H-company is facing when adopts the International Financial Reporting Standards (IFRS). Starting from the Six Major Financial Issues, we discussed the first adoption (IFRS 1) and their impacts, and solutions by modifying the accounting policy and evaluation methods,and then offering the relevant methods for updating the Management Information System (MIS) to facilitate the daily works upon these big changes.The result of research shows that early involvement and promotion will be very helpful to identify the issues and find out the solutions by discussing with Certified Public Accountant(CPA) and government authorities. Both of them can offer the guidances for adoption of IFRS. Since the adoption is still ongoing, the managerial and tax issues are not addressed at this thesis.

The transformation to IFRS is a big process and time-consuming for all of Taiwan’s public listed companies which require to adopt starting from 2013. It is highly recommended that making early decision on direction, tieing up with working team, and getting consensus with CPA will be the key to success of adopting IFRS.