The Coping Strategies of Taiwanese SMEs When Adopting IFRS Accounting Standards
| Autor: | Lee-Mei Chu, 朱李美 |
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| Rok vydání: | 2013 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 101 The rise of global village economization, world economic and capital market adopt the same accounting principle has became a trend. For corporations, adaption of International Financial Reporting Standards (IFRS) is a fundamental step into international capital market. In 2009, Financial Supervisory Commission, R.O.C announced that companies listed on TSEC & OTC have to adopt IRFS. As there is no definite regulation or proposal of International Financial Reporting Standards for Taiwanese Small and Medium-sized Enterprises (SMEs) to follow, SMEs shall find a suitable strategy and solution to reflect the adoption of IFRS. This study focus on the variances analysis of accounting principles, IFRS, IFRS for SMEs and ROC GAAP, and further investigate the impacts of adapting rules of Financial Reports Standards of Taiwanese SMEs, introducing IFRS and IFRS for SMEs. In literature review, this study concludes the dilemma of economic environment and new law launched for individual case in many types of business, such as micro-business, Sole Proprietorship, small size company (limited liability company), medium size company (corporations) and No-Profit Organization. This study expects to understand the difficulties of these types of business and propose the practical solutions. As a result, this research suggests that Taiwanese enterprises base on its type of business and Public Accountability to accept the Financial Accounting Standards Segregation (FASS). Furthermore, the FASS can help those SMEs who launched IFRS for SMEs to alleviate the impact of IFRS. The research findings can be the reference for rectifying accounting principles for Small and Medium-sized Entities and commercial accounting law in Taiwan. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
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