台灣上市櫃、興櫃公司自2013年起正式採用國際財務報導準則編製財務報表，國際會計準則理事會於2011年5月發布國際財務報導準則第10號「合併財務報表」（IFRS 10）取代國際會計準則第27號，在IFRS的規範下，企業的財務報表編製須以合併報表為主、個體財報為輔。對企業而言，導入IFRS在財務會計與管理會計面的影響，會因合併報表的編製採用IFRS 10而進行整合，其對會計處理之影響程度，使集團管理高層有機會建立更有效率的經營管理體制，提升資訊透明度。 本研究焦點為探討台灣上市櫃、興櫃公司進行IFRS合併報表編製時會計處理的影響程度對於會計資訊品質，以及提升IFRS內部效益強化公司治理的影響程度及相關性為何。實證結果顯示，IFRS合併報表編製時會計處理的影響程度與會計資訊品質呈現顯著正相關，且影響程度越高越顯著。而IFRS合併報表編製時會計處理的影響程度透過會計資訊品質作為中介效果進而提升內部效益強化公司治理，亦呈現顯著正相關。IFRS合併報表的會計處理是以集團整體的角度出發，合併個體應包含所有受控制之子公司，集團內採行一致的會計政策，可節省報表轉換時間成本，使得報表使用者能即時得到品質良好且全面性的資訊，進而達成公司治理中資訊透明度的要求。 ;Listed companies in the over-the-counter market and emerging stock market in Taiwan formally adopted the International Financial Reporting Standards (IFRS) for preparing financial reports in 2013. The International Accounting Standards Board announced in May, 2011, that the IAS 27 would be replaced by the IFRS 10 Consolidated Financial Statements. Under the IFRS regulations, the financial statements of firms should be primarily consolidated statements, with individual financial statements as supplementary. For enterprises, integrating IFRS would affect financial and management accountings, and using IFRS 10 to prepare consolidated statements would enable corporate executive management to establish a more efficient management system and therefore enhance information transparency. The present study explores the effect of the International Financial Reporting Standards (IFRS) accounting treatment in the compilation of consolidated financial statements by companies in the listed, over-the-counter, and emerging stock markets on accounting information quality. The influence of enhancing the internal benefits of IFRS on corporate governance and their correlation are also investigated. The empirical results reveal that the influence of the IFRS accounting treatment correlates positively with accounting information quality. Higher influence leads to a greater significance level. The IFRS accounting treatment enhances internal benefits and strengthens corporate governance through the mediating effect of accounting information quality, exhibiting a positive correlation. The IFRS accounting treatment involves the corporate group as a whole. The consolidated statements should involve all controlled subsidiaries. Adopting consistent accounting policies in a corporate group can save the time cost of financial statements conversion. Consequently, financial statement users can obtain high-quality and comprehensive information in a timely manner, thereby fulfilling the requirements of information transparency in corporate governance.
