本文選題：導(dǎo)入 + 國(guó)際　； 參考：《中國(guó)內(nèi)部審計(jì)》2013年05期

【摘要】：正本研究旨在探討導(dǎo)入國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則(IFRSs)對(duì)內(nèi)部控制的影響,主要以臺(tái)灣2013年第一階段全面采用IFRSs的企業(yè)以及第二階段提前適用的企業(yè)為研究對(duì)象,從轉(zhuǎn)換工作的策略規(guī)劃及執(zhí)行各項(xiàng)轉(zhuǎn)換的作業(yè)程序加以研究。透過(guò)訪談辨
[Abstract]:The purpose of the original study is to explore the impact of the introduction of IFRS (International Financial reporting Standards) on internal control. It mainly focuses on the enterprises that adopted IFRSs in Taiwan in the first phase of 2013 and those enterprises that adopted the IFRSs in advance in the second stage. Study from the strategic planning of the conversion work and the implementation of the operational procedures for each conversion. Through interviews
【作者單位】： 臺(tái)灣國(guó)立政治大學(xué)會(huì)計(jì)研究所;
【分類號(hào)】：F234.5
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本文編號(hào)：1891948