認識IFRS國際會計報導準則 - ba.tchcvs.tc.edu.tw

1 IFRS IFRS IFRS IFRS IFRS IFRS 1973 (IASC) (IAS) 2001 (IASB) 14 ( 2 4 3 1 ) (IFRS)IFRS IASC Internation Accounting Standards committee IAS Internation Accounting Standards SIC Standing Interpretations Committee IASB Internation Accounting Standards Board IFRS Internation Financial Reporting Standard IFRS for SMEs International Financial Reporting Standards for Small and Medium-sized Entities IFRIC Internation Financial Reporting Interpretations Committee IASB.

2 IASB Who we are and what we do IFRS IASC IAS IAS1 IAS41 SIC SIC1 SIC33 IASB IFRS IFRS1 IFRS13 IFRIC IFRIC1 IFRIC19 IFRS for SMEs Section1 Section35 IFRS IAS IAS1 IAS41 IFRS 29 SICSIC SIC1 SIC33 10 IFRS 13 IFRS1 IFRS13 SMEs 35 Section1 Section35 IFRICIFRIC IFRIC1 IFRIC19 15 IFRSD IASC IAS IAS1 IAS41 SIC SIC1 SIC33 IASB IFRS IFRS1 IFRS13 IFRIC IFRIC1 IFRIC19 IFRS for SMEs Section1 Section35 29 10 13 15 35 IFRSS 1. IASC (29) (10)2. IASB (13) (15)35 Sections IFRSS 42 25 35 SectionsIFRS ROC GAAP vs.

3 IFRSROC GAAP1. (Rules-based)2. 3. 4. IFRSs1. (principles-based)2. 3. 4. 2014 2005 2015 / 2007/2005 2005 2005 2005 2005 2011 2005 IFRS IFRS IFRS IFRS / IFRS -- 1. GAAP 2. 3. USAGAAPROCGAAPROCGAAPROC GAAP IFRS 1. IFRS 2. IFRSIFRSIFRS IFRS 1999 USA GAAP ROC GAAP 1999 IFRS 34 35 36 38 39 7 10 2008 IFRS USA GAAP IFRS IFRS IFRS ( ) IFRS IFRS 2008 IFRS IFRS IFRS 2009 5 IFRS IFRS ( ) IFRS.

4 IFRS IFRS 2008/12/31 2009/6/30 2010/12/31 2011/4/30 2011/12/31 Key team IFRS IFRIC 1 100 (2012) 2 : 2010 ROC GAAP2011 ROC GAAP2012 IFRS 2013 IFRS 20142012 ROC GAAP2011 ROC GAAP2013 ROC GAAP2014 IFRS 2015 IFRS