本文選題：商業(yè)會(huì)計(jì)法 + 臺(tái)灣地區(qū)��； 參考：《財(cái)會(huì)通訊》2013年28期

【摘要】：正一、引言臺(tái)灣地區(qū)的上市企業(yè)自2013年1月1日始,直接采用國(guó)際財(cái)務(wù)報(bào)告(IFRS)編制報(bào)表,拉開(kāi)了臺(tái)灣地區(qū)全面采用國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則的序幕,繼而,至2015年1月1日起,其他類(lèi)型的公開(kāi)發(fā)行公司也將公開(kāi)正式采用,臺(tái)灣的會(huì)計(jì)實(shí)務(wù)開(kāi)啟新的發(fā)展階段。為了適應(yīng)這一變化,配合國(guó)際發(fā)展趨勢(shì),使企業(yè)更好的適用新的核算體系,2012年8月9日,臺(tái)灣地區(qū)行政院已通過(guò)政院版《商業(yè)會(huì)計(jì)法修訂草案》�，F(xiàn)有的商業(yè)會(huì)計(jì)法也迎來(lái)了史上的第八次修訂,旨在
[Abstract]:First, the introduction of listed enterprises in Taiwan since January 1, 2013, directly using the International Financial report (IFRSs) to prepare financial statements, opened the Taiwan region to fully adopt the International Financial reporting Standards, and then, from January 1, 2015, Other types of public offering companies will also be officially adopted, and accounting practices in Taiwan will begin a new stage of development. In order to adapt to this change, to adapt to the international development trend and to make enterprises better apply the new accounting system, on August 9, 2012, the Taiwan Regional Executive Yuan adopted the revised draft of the Commercial Accounting Law of the Yuan of the people's Republic of China. The current business accounting law is also being revised for the eighth time in history
【作者單位】： 中南財(cái)經(jīng)政法大學(xué)會(huì)計(jì)學(xué)院;
【基金】：2011年度國(guó)家社科基金重大項(xiàng)目《中國(guó)會(huì)計(jì)通史系列問(wèn)題研究》(項(xiàng)目編號(hào):11&ZD145)階段性研究成果
【分類(lèi)號(hào)】：D927;D922.26;F715.51

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