| dc.description.abstract | International Financial Reporting Standards (IFRSs) will be applied to the Financial Situation Report of Taiwan Public Offering Company from 2013. The subject of this thesis is to investigate the IFRS transition process by comparing the differences between IFRSs and TW GAAP. Furthermore, this thesis confirms the previous expectations by reviewing the pre-disclosure about the IFRS adoption plans. Then, the impact on the external users when performing financial analysis is discussed, especially in accounts with material adjustments.
In this thesis, the following sections are included: Revenue, Employee Benefits, Construction Contracts, Financial Instruments, Convertible Bonds, Investment Property and Provisions. According to pre-disclosure of the adoption of IFRSs announced by the companies list on the Taiwan Stock Exchange and Public Companies, this thesis focuses on the discussion of the significant differences between the Company’s current accounting policies and the adjustments of assets, liabilities and equity under TW GAAP and the ones under IFRSs. On the whole, the results indicate that those adjustments do not exhibit significant influence. However, the impact of IFRS adoption could be influential for specific industry or enterprise. | en_US |