本研究焦點在探討台灣企業採行IFRS過程所面臨的轉換問題與企業採用IFRS後所產生之效益及影響為何。本研究實證結果顯示： 台灣企業在轉換IFRS過程中，面臨到涉及人員的專業判斷問題－原則基礎架構下諸多判斷，對企業及資本市場競爭力、企業與國際企業間財務報表之比較性、交易及財務資訊透明度、與全球競爭對手之可比較性等外部效益有顯著影響。最後建議，適當的內部人員教育訓練及專業判斷，使其具備IFRS相關的知識，另搭配外部顧問的協助，藉由內、外部專業人員參與IFRS轉換，避免人員因素影響效益，企業才能順利因應IFRS所帶來的轉變。 ;Globalization of economic activities has facilitated the establishment of Multinational enterprises and frequent international transaction. Under this situation, to standardize an international financial language is necessary for reviewing financial report, facilitating cross-nation business communication and lowering the barrier for international investment. International financial reporting standard (IFRS) is mature and has widely accepted by many countries. To catch up the trend, IFRS has been adopted by companies listed at stock, over-counter and emerging market from 2013 and other are from 2015.
This dissertation emphasizes on issues may face while introducing IFRS and benefits to enterprises. As shown in the result, profession judgment and educational training of employers would significantly affect the success of introducing IFRS in Taiwan companies. In the other hand, quality of employer plays an important role to determine whether IFRS could be operated well in a company. Finally, we suggest the company who wants to adopt the IFRS conversion should consider that the professional judgment of the appropriate internal personnel and education and training, to have IFRS relevant knowledge, another import with the assistance of external consultants, with internal and external personnel involved IFRS conversion and effective assessment and avoid factors will reduce the degree of efficiency reached, enterprises can successfully respond to the IFRS brought changes.
