國際會計準則(IAS)與我國財務會計準則之比較—兼論國際會計準則調和化—

There are three major accounting standards in the whole world, including International Accounting Standards (IAS) / International Financial Reporting Standards (IFRS) issued by International Accounting Standards Board(IASB)，U.S. GAAP issued by Financial Accounting Standards Board (FASB) , and national GAAP issued by Individual National Accounting Standards Institution. In the long time , Having the strength of history background and process in preparing accounting standards , FASB have an important position in this field. After US had broken a serious of fraud in preparing financial statement , the public may double for the financial statement according to U.S. GAAP process-based rules. The public increasingly turn to IAS / IFRS principle-based rules . Multinational enterprises are increasingly popular in one decade recently that cause no limitation from one country to another that result in globalization of capital markets. Under different national accounting standards , investors among international capital market who hardly realize financial statement have a demand for setting a common set of worldwide accounting standards. In order to understand the different between IAS and R.O.C. Financial Accounting Standards , comparing the different between IAS and R.O.C. Financial Accounting Standards will benefit in developing the strategy of the global operation. International Accounting Standards (IAS) / International Financial Reporting Standards (IFRS) has significant position throughout the world because it considers difference between two or more countries accounting standards under national accounting standards.