我國中小企業採行IFRS for SMEs之可行性研究

With the process of convergence plans, there is no mentioned whether Taiwan Small and Medium-sized Entities(called 「Taiwan SMEs」 below) adopt IFRS for SMEs or not. However, because of threatens from international competition and China firms doing business in Taiwan, Taiwan SMEs encounter serious challenges. Therefore, adopting IFRS for SMEs will benefit Taiwan SMEs from obtaining foreign capitals and increasing the comparability and transparency of accounting information of transnational-SMEs. This study brings up five models of future accounting standards for Taiwan SMEs, and focuses on analyzing various aspects of the IFRS for SMEs adoption for Taiwan SMEs. This study examines from perspectives of 「literature review」and「empirical analysis」. In「literature review」, first of all, to define the Small and Medium-sized Entities. The international demarcations including 「qualitative」 and 「quantitative」, and Taiwan authority defines SMEs as those entities’ paid-up capital or yearly sales below the boundaries－it’s so-called 「quantitative」view. In general, we regard non-publicly traded company (or so-called private company) as SMEs. Secondly, this study explores the development experiences and practical results of SMEs accounting standards from international authoritative organizations(ISAR and IASB) and three main countries(England、America and China). These findings show if there is an independent accounting standard for SMEs, and it will reduce the burden and costs of preparing financial statement for SMEs. All the five countries and authoritative organizations that I mentioned above are developing a simplified and self-contained set of rules based on the present set of accountint standard, to meet the information needs of users of SMEs’ financial statements. In 「empirical analysis」, this study develop a questionnaire based on prior literatures that including the problems arise from the process of establishing a new small accounting standard and the gains and losses of adoption of IFRS for SMEs. Integrate the pricinple of developing a small accounting standard and the contents of IFRS for SMEs with the practical situations of Taiwan SMEs, and empirical results show various respondents from industry, CPA firms, academics and government agencies agree unanimously that it’s necessary to reform exist accouting rules for Taiwan SMEs. Respondents also think that benefits are greater than costs of adoption of IFRS for SMEs. Moreover, respondents are afraid whether Taiwan SMEs don’t adopt IFRS for SMEs, it will cause more battering for Taiwan SMEs. Empirical results indicate respondents in favor of IFRS of SMEs. Therefore, the authority should consider adoption of IFRS for SMEs. In addition, this study provides five models of future accouting standard for Taiwan SMEs. From 「literature review」 and 「empirical analysis」, I suggest that adoption of IFRS for SMEs is the best way for Taiwan SMEs and should divide Taiwan SMEs into several categories to provide different IFRS for SMEs-adopted phases.