博碩士論文 100430015 詳細資訊




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姓名 陳明月(Sandar Aye)  查詢紙本館藏   畢業系所 會計研究所
論文名稱 國際財務報告準則(IFRS)對盈餘之影響
(Impact Of IFRS On Earnings)
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摘要(中) 摘要
為了投資者比較公司的財務報告需要高品質的會計準則。國際財務報告準則
(IFRS)的目標是要制定全球公認之高品質的會計準則。目前全球很多國家都在使
用IFRS。之前的研究有報導IFRS在會計上有允許彈性,IFRS下這些彈性可能是被
用於增加和誇大盈餘。本論文之目的是要研究從美國一般公認會計原則(U.S.GA-
AP)轉換至IFRS之後IFRS下那些因素會導致增加和誇大盈餘。這個論文有參考各
種各樣的會計書與IFRS有關係之書籍,也有參考跟這個研究有關的各種期刊、
論文、網絡文章、會計師事務所與美國證券交易委員會的文章、國際會計準則公
報、電子書和字典。這個論文是敘述類型的研究因此沒有包含實證分析但是為了
解釋和證明這個研究裏包含了一些計算過程。這個研究有收集IFRS與U.S.GAAP
之間不同之有些因素的詳細資料,例如減損損失之迴轉、研發支出之資本化、後
進先出法改變先進先出法和IFRS下的盈餘管理,也有表示這些因素在IFRS下如
何關係於增加和誇大盈餘。

摘要(英) Abstract
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.

關鍵字(中) ★ 國際財務報告準則
★ 彈性
★ 盈餘
關鍵字(英) ★ IFRS
★ Flexibility
★ Earnings
論文目次 目錄
摘要 i
Abstracts ii
謝辭 iii
目錄 v
圖目錄 viii
表目錄 ix
第一章 緒論 1
第一節 研究動機與研究目的 1
第二節 研究設計與研究方法 3
第二章 文獻回顧 4
第一節 美國一般公認會計原則(U.S GAAP)與國際財務報告準則(IFRS) 4
第三章 減損損失與迴轉減損損失之介紹 7
第一節 減損損失與迴轉減損損之會計準則 7
第二節 減損損失 7
一、應收帳款之減損 8
二、長期之減損 8
三、無形資產之減損 9
四、重估資產之減損 9
第三節 迴轉減損損失 9
第四節 日記帳分錄分析(減損與迴轉減損損失) 10
第五節 損益表、財務狀況表分析 11
一、損益表分析 11
二、資產負債表分析 13
小結 15
第四章 研究和開發支出 16
第一節 定義 16
一、研究 16
二、發展 16
三、研究和開發支出 17
四、無形資產 17
五、無形資產之可辨認基準 17
六、內部產生之無形資產 18
七、未來經濟效益 18
第二節 研究和開發支出(成本)資本化 18
一、研究階段 18
二、發展階段 19
三、研發支出資本化之會計處理 20
四、研發支出資本化和盈餘 21
第五章 存貨成本流動假設 22
第一節 存貨成本計算方法或存貨成本流動假設 22
一、先進先出法 22
二、後進先出法 22
三、平均成本法 22
第二節 成本流動 23
第三節 存貨會計制度 24
一、定期盤存制 24
二、永續盤存制 24
第四節 三種成本流動假設和盈餘 24
一、三種成本流動假設計算價格上升時的存貨成本 25
(一)、價格上升時定期盤存制下的存貨成本 26
(二)、價格上升時定期盤存制下的簡單損益表 27
(三)、價格上升時永續盤存制下的存貨成本 27
(四)、價格上升時永續盤存制下的簡單損益表 30
二、三種成本流動假設計算價格下降時的存貨成本 31
(一)、價格下降時定期盤存制下的存貨成本 31
(二)、價格下降時定期盤存制下的簡單損益表 32
(三)、價格下降時永續盤存制下的存貨成本 33
(四)、價格下降時永續盤存制下的簡單損益表 35
小結 36
第六章 盈餘管理 37
第一節 盈餘管理之介紹 37
一、餅乾罐儲備 38
第二節 盈餘或是收入平滑 38
第三節 IFRS與盈餘管理 41
一、貸款損失準備 41
二、貸款損失準備和IFRS 41
小結 42
第七章 結論 45
參考文獻 46
圖目錄
圖1 先進先出法之成本流動圖 23
圖2 後進先出法之成本流動圖 23
圖3 平均成本法之成本流動圖 24
圖4 ABC公司之盈餘平滑圖 39
圖5 收益平滑行為圖 40

表目錄
表1 ABC公司綜合損益表 11
表2 國際會計準則編制損益表 12
表3 ABC公司財務狀況表 14
表4 XYZ公司價格上升時定期盤存制下的損益表 27
表5 價格上升時的FIFO成本流動假設 28
表6 價格上升時的LIFO成本流動假設 28
表7 價格上升時的平均成本流動假設 29
表8 XYZ公司價格上升時永續盤存制下的損益表 30
表9 XYZ公司價格下降時定期盤存制下的損益表 33
表10 價格下降時的FIFO成本流動假設 33
表11 價格下降時的LIFO成本流動假設 34
表12 價格下降時的平均成本流動假設 35
表13 XYZ公司價格下降時永續盤存制下的損益表 36




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[1]Libby,Libby,Phillips and White Cotton(2009).Principles Of Accounting Chapter 10.
Available online at: http://highered.mcgraw-hill.com/sites/0073526843/student_view0/chapter10/
[2]U.S.Securities and Exchange Commission(2003).Study Pursuant to Section108(d) of the Sarbanes-Oxley Act of 2002 On The Adoption By The United States Financial Reporting System Of A Principles-Based Accounting System.Available Online at : http://www.sec.gov/news/studies/principlesbasedstand.htm
[3] PWC(2009).Navigating the move to IFRS: Global insights for technology companies[PDF file]. Available Online at : http://www.pwc.com/en_US/us/technology-innovation-center/assets/tech_sector_IFRS_guide.pdf
[4]PWC(2013). IFRS and US GAAP: similarities and differences[PDF file].
[5]Scott McGregor.Earnings Management And Manapulation.Pace University-Lubin School Of Business Discussion Paper. Available online at: http://webpage.pace.edu/pviswanath/notes/corpfin/earningsmanip.html
[6]Fay,Brozovsky,Edmonds,Lobingier and Hicks(2008). Incorporating International Financial Reporting Standards (IFRS) into Intermediate Accounting(pp.5). Avail- able online at: http://www.webpages.uidaho.edu/Acct414/Other%20course%20materials/IFRS%20material%20For%20Students%20(intermediate%20accounting%20topics)%20from%20VirginiaTech.pdf
[7]PWC(2006).IFRS The Complex Issues Banks Face*(pp.3). Available online at: http://www.pwc.com/id/en/publications/assets/pwc-ifrs_thecomplexissuesbankface0506.pdf

[8] Mintz(2006).Earnings Management : Causes,Techniques, And Transparent Financial Reporting. The Aspen Institute Center for Business Education′s Corporate Governance and Accountability Project,USA. Available online at: http://www.caseplace.org/d.asp?d=2802

網絡字典參考
[1]〝Loan Loss Provision.〞Farlex Financial Dictionary.2012. Retrieved Jan11 2015 from http://financial-dictionary.thefreedictionary.com/Loan+Loss+Provision
[2]〝Earnings.〞Lightbulb Press Dictionary of Financial Terms.2008. Retrieved March 15 2015 from http://financial-dictionary.thefreedictionary.com/Earnings
指導教授 郭南廷(Nan-Ting Kuo) 審核日期 2015-8-3
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