我國經濟部2015年初委請財團法人會計研究發展基金會制定「企業會計準則」公報，並發布函釋自2016年起，企業編製財務報表時需全面適用企業會計準則。 建設業於2016年起採用企業會計準則，所面臨的新舊會計準則有許多重大的差異，本研究針對建設業採用企業會計準則面臨之幾項問題進行探討： 1.企業首次採用企業會計準則前，企業應如何準備及選擇適當的會計估計及政策。 2.企業採用企業會計準則後，對於前期財務報表之表達應如何處理。 3.企業採用企業會計準則後，對於財務報表及會計人員帳務處理之影響。 本研究另以個案研究法分析個案K公司及P公司於採用企業會計準則面臨之問題，從個案公司於採用企業會計準則前所進行的專案討論、首次採用企業會計準則之初始金額選擇、企業會計政策之選用、採用企業會計準則對於財務報表及會計人員之影響進行分析。 ;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.
