A Study on the Business Group Preparation about The Consolidated Financial Statement due to the Adoption of IFRS
| Autor: | Liu Jia Chen, 劉家辰 |
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| Rok vydání: | 2014 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 102 This study used qualitative research methods in the way data semi-structured questionnaires and in-depth interviews, the Explore the issue in 2013 after the full integration International Financial Reporting Standards (IFRS), the Group's business arising from the preparation of the consolidated financial statements on Taiwan. The study found that (1) owned clothing industry in helping conglomerates import IFRS, the most difficult point is the company's internal financial staff for IFRS expertise adequacy. Secondly, (2) parent company's information systems and more discrepancies, in order to understand how to integrate systems and related digital enterprise group is a lot of effort to put part of. In this study, investigate and interview results collected through literature analysis, This study found that: In response to today's international development conglomerate of companies are now preparing the financial statements have been systematized information, And systematic achievements so that enterprises in the preparation of the report on the efficiency and effectiveness of the effect much better than artificial, more quickly; And when companies import IFRS, the IFRS and therefore are not familiar with the ad hoc group set up to import IFRS is inevitable; After importing IFRS and businesses for corporate earnings that can also ensure the accuracy and reliability of the financial report. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
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