| Description: | a foreword
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few years Accounting Standards and International Financial Reporting Standards (International Financial Reporting Standards, IFRSs) the experience of convergence (convergence), 2009 May 14, Taiwan The Financial Supervisory Commission (FSC) announced: all listed (OTC) company with effect from January 1, 2013 the first batch of direct preparation of external financial statements (direct adopt) IFRSs; since January 1, 2015, all Taiwan public offering the company cf direct to adopt IFRSs preparation Foreign financial statements listed (OTC). The
FSC requires that all listed companies (cabinet), and even unlisted (cabinet) A public company must direct the preparation of external financial statements using International Financial Reporting Standards (IFRSs), and its main reason can be summed up as follows:
1. international mainstream standards
IFRS has become the most widely used accounting standards in capital markets worldwide, ended in May 2009, has |
