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    Please use this identifier to cite or link to this item: http://ir.lib.ncu.edu.tw/handle/987654321/68663

    Title: 國際財務報告準則(IFRS)對盈餘之影響;Impact Of IFRS On Earnings
    Authors: 陳明月;Aye,Sandar
    Contributors: 會計研究所
    Keywords: 國際財務報告準則;彈性;盈餘;Key words : IFRS ,Flexibility ,Earnings
    Date: 2015-08-03
    Issue Date: 2015-09-23 13:58:23 (UTC+8)
    Publisher: 國立中央大學
    Abstract: 摘要

    For investors compare companies financial report high quality accounting stan-
    dard is require. Target of IFRS is to develop global accepted high quality accounting
    standard. Now many countries are using IFRS in the world. Prior researches are rep-
    orted that IFRS permits flexibilities on accounting and under IFRS these flexibilities
    may be used to increase and inflate earnings. The purpose of this thesis is to study
    after switch from U.S.GAAP to IFRS which factors cause increase and inflate earnings
    under IFRS. This paper referenced from various kinds of accounting books and IFRS
    related books, also referenced from various kinds of journals、theses、internet ar-
    ticles、articles from accounting firm and U.S.Securities and Exchange Commission、
    international accounting standards、ebooks and dictionaries that are related to this
    study. This thesis is descriptive type of research, therefore there have no empirical a-
    nalysis but for explain and prove some of the calculation include in this study. In this
    research collected detail of some factors that are difference between U.S. GAAP and
    IFRS ,such as reversal of impairment loss、capitalization of R&D、LIFO change to FIFO
    and earnings management under IFRS ,also show that these Factors how to related
    with increase and inflate earnings under IFRS.
    Appears in Collections:[會計研究所 ] 博碩士論文

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