| dc.description.abstract | By utilizing the Case Study method, Aces was selected as the target of research which discusses the challenges, problem-sloving and all the experiences of execute the Aces is facing when adopts the International Financial Reporting Standards(IFRS). This research also follow the past research’s conclusions which investigated from the ERP manufactor. Investigating how Aces’s ERP system adjust for adopting the IFRS? After the research, we will conclude all the influences and problem-solvings of Aces which adopting the IFRS.
After this research, we found that Aces use self-learning method to identify the influences of adopting IFRS first. Until July of 2011, our official authorities realeased the 「證券發行人財務報告編製準則」, Aces already confirmd all the influences after adopting IFRS. According to all the impacts, Aces then changed all the accounting procedures based on IFRS. Besides, The influences on Aces’s information system are changing of accounting codes. Aces then builded up a mapping program to solve all the problems on 2012. After 2013, Aces will change all the accounting codes on the information system.
According to Aces’s business model and official authorities’s policy, As a whole, Aces has not affected significantly by implementation of IFRS. But Aces still active in attitude to face it, and gradually builded the steps to adopting IFRS.
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