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迎接IFRSs的五個準備

轉載:經濟日報2011.9.6 社論 - 「迎接IFRSs的五個準備」

行政院金管會主委陳裕璋昨天宣布,我國正式邁入國際財務報導準則(IFRSs)元年,並邀請國際會計準則委員會(IASB)剛卸任的主席特威迪爵士(Sir David Tweedie)發表專題演講。誠如特威迪所言,採行IFRSs對資本市場及企業都有好處,企業可藉導入IFRSs,降低籌資成本、整合IT系統、易於財務報表合併、有助海外籌資,以及瞭解海外供應商、顧客及子公司財報等;但IFRSs畢竟與國內現制有基本精神的不同,關聯的配套準備須同步加速啟動。

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薛所長於5/31受邀參加台灣金融與經濟情勢研討會「員工分紅費用化對高科技產業之影響」之實務座談。

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Strategic Thinking in Auditing

審計之策略思維

解讀財務資訊透視企業風險

如何解讀公司財務資訊

Comments on Financial Statement Scandal


The so-called "financial statement scandal" involving Enron, the 7th biggest company in the U.S., not only represented an enormous loss to its investors, but also resulted in the disintegration of Arthur Andersen, one of the world's top 5 accounting firms. The scandal had a serious impact on the securities market as well as the accounting system, and for a while the market was inundated with books and articles on how to analyze financial statements, uncover financial statement frauds, or see through accounting tricks. As these articles contained detailed discussions relating to means of "window dressing" financial statements, this issue will not be discussed here. Instead, the author will provide a few comments concerning the so-called "accounting scandal" from the point of view of a practicing accountant and auditor.

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