本文選題：臺(tái)灣　切入點(diǎn)：財(cái)務(wù)　出處：《財(cái)會(huì)通訊》2013年10期

【摘要】：正臺(tái)灣的會(huì)計(jì)實(shí)務(wù)先后受到了全球資本市場(chǎng)中的兩大陣營(yíng)U.S.GAAP和IFRS的影響,具有典型的代表性,極具研究?jī)r(jià)值。臺(tái)灣地區(qū)上市柜企業(yè)自2013年1月1日始直接采用國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則IFRS。本文擬就這一事件探討臺(tái)灣地區(qū)財(cái)務(wù)會(huì)計(jì)準(zhǔn)則從主要依照美國(guó)的GAAP到實(shí)現(xiàn)國(guó)際趨同、繼而采用國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則IFRS
[Abstract]:The accounting practice in Taiwan has been influenced by U.S.GAAP and IFRS in the global capital market, which is typical and valuable.Since January 1, 2013, listed companies in Taiwan have adopted IFRS International Financial reporting Standards (IFRS).This paper intends to discuss the financial accounting standards in Taiwan from mainly in accordance with the GAAP of the United States to achieve international convergence, and then adopt the International Financial reporting Standards (IFRS).
【作者單位】： 鄭州大學(xué)商學(xué)院;
【基金】：郭道揚(yáng)教授主持的2011年度國(guó)家社科基金重大項(xiàng)目《中國(guó)會(huì)計(jì)通史系列問(wèn)題研究》(項(xiàng)目編號(hào):11&ZD145)階段性研究成果
【分類(lèi)號(hào)】：F233
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本文編號(hào)：1723698