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一、前言数年台湾会计准则与国际财务报告准则(International Financial Reporting Standards,IFRSs)趋同(convergence)的经验,2009年5月14日台湾金融监督管理委员会(金管会)宣布:2013年1月1日起所有台湾上市(柜)公司第一批直接采用(directadopt)IFRSs编制对外财务报表;2015年1月1日起所有台湾公开发行公司比照上市(柜)公司直接采用IFRSs编制对外财务报表。台湾金管会要求所有上市(柜)公司,甚至未上市
I. INTRODUCTION Years of experience in the convergence of Taiwan’s accounting standards and International Financial Reporting Standards (IFRSs), May 14, 2009 Taiwan Financial Regulatory Commission (FSC) announces: January 1, 2013 From January 1, 2015, all Taiwanese public offering companies use listed companies directly to adopt IFRSs to prepare their external financial statements. All Taiwanese public offering companies make direct use of IFRSs to prepare their external financial statements. Taiwan’s FSC requires all listed (cabinet) companies, not even listed