ROC GAPP與IRFSs差異 - 國際財務報導準則(IFRSs) - TWSE

    2024-09-22 04:10

    ROC GAAP與IFRSs差異. 造成差異原因. 我國財務會計準則公報自1999年起即參照國際會計準則訂定,故二者間主要差異在於:. 國際會計準則已訂有特定公報規範,而我國尚無相關準則規定。. 我國已參酌國際會計準則訂定相關公報,惟因國際會計準則近來已有修訂,而 ...

    ROC GAPP與IRFSs差異 - 國際財務報導準則(IFRSs) - TWSE

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    2021/06/18. Nicholas Rigg / Getty Images. 一般企業在揭露財報時,除了使用「一般公認會計原則」(GAAP),也愈來愈常使用另一組「非一般公認會計原則」,來顯示公司的損益現況。. 「非一般公認會計原則」排除不需要現金支付,或是對理解企業未來價值不重要的盈餘 ...

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    Generally Accepted Accounting Principles - GAAP: Generally accepted accounting principles (GAAP) are a common set of accounting principles , standards and procedures that companies must follow ...

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