?????? Taiwan Economic Journal 1:30~2:20 ??GAAP?IFRS????? 2:30~3:20 ????????? 3:30~4:20 ?????

1
?????? Taiwan Economic
Journal130220 ??GAAP?IFRS?????230320
????????? 330420 ?????
2
TEJ???????
3
??GAAP?IFRS?????

• 1????????IFRS???
• 2?7???
• 3?35???

4
?????IFRS???

5
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• ??????
• ?????????
• ???????????(Fair Value Accounting)
• ??????
• ???????
• 7????? ? ? IFRS 27
• 35????? ? ? IFRS 36
• 34??36???????? ? IFRS 39? 32

6
7? ?????????IFRS 27
7
????
??? ???
1985/12 2004/12(2005?????)
I.?????????50????????(????) II.???? 1.???? ????????????????? ????????,?????,???????? 2.??? ???????????? 3.??? ?????????????????????10?,???????? ????????? ?.????(????) ?.?????,??????,????????? (????) 1.?????????,??????????????? 2.????????,???????????????? 3.???????(?????)????????? 4.???????(?????)???????? 5.??? ?.???? ?,????????????? ???????????
8
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1985/12 2004/12
???? ?????????????????,???????????? ?????? ???????????????????????????????? ???? ??????????,???????????????? ?????? ???????????????????
9
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10
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1985/12 2004/12
? ???????????,????????????????????????? ???????????????? ??????????????,????????????????? ????????????????????
11
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  ,??????????????????
• CPA?????????
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• ???????????(?????????????????)
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12
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• ?????????(??????????????????????????????)

13
???????-?20???
???? ????????
14
??????? - ???????????20???
15
35??? ?????????? ? ??????IAS36
16
35???????
??? 35? ??
??????? ?No.34 ???????????
???? ?No.34 ???????????
??????? ??? 1???
?? ?No.10 ???????? ?No.11 ?????????????
???? --???(1)???(2)?????????????(3)?? --??? v ????? ?????, ?No.34 ???????????
???? V
???? --??, ???? --??? v V ????, ??, ?????, ???
??????? No.18 ?????????
??????? No.22 ??????????
?????? v ??????, ????
???? v ?????, ????, ??????

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17
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18
???? 7??????
19
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• ????????(Economic Value Added,EVA)???,????????????
  ????,?????????
• ????
• ?20002004???????????????3.686????????,??????????
  ??????????,??????20012004??????ß?,???????????????
  ????(WACC)?
• ????
• ?????(Return on Capital Employed,ROCE?????/(?????
  ????)
• ??????
• ??3????ROCE??WACC???
• ??????????3???????????
• ???????

20
IAS??-????

• ??3???ROCE????WACC??,ROCE??WACC
  ??3??????????????????
• 9093?????17??????,????11

21
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22
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23
????--????????

• ????(carrying amount) vs. ?????(recoverable
  amount)
• ????Min(0,????-?????)
• ?????Max( ?????, ???? )
• ?????(fair value less costs to sell)
• ????????????? ????? - ????
• ????(active market) ????? - ????
• ??????????????? ????????????????
• ????(value in use)
• ?????????????
• R ??????? n ???????
• Ci????????? Ct ?????????

24
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• 1.??,????,??????,??????????
• 2.??????
• A.??????
• ??????(???????????)
• ??????????????????,??????
• B.?????????
• C.????,??????????,?????????????,??????

25
?????

• ?????,??????????????,??????(acquirer)????????,????
  ???????????????????????
• FASB?2001/6??FAS 141,???????,????????--?????,?????
  ????
• FASB??Edmund L Jenkins?2000/5/4????????????,??????
  ???????????????????????????????"??????????????????
  ????????????????(lifeblood),?????????????????????
  ??????,??????????,????????????????????????(????,?
  ????????????)?????????????????????????????,??????
  ????!--????FASB??????????

26
IAS??-?????

• ?????,???????4???????????????????
• ??????????,??????????????,????????????9093???1,87
  2????????

27
??35?????-???20?
28
?????

• ???????,???????
• ??????? (??)
• ?????????, ???????

29
??GAAP? IFRS/IAS? ??GAAP??
?? No. 35 ???? IAS No.36 Impairment of Assets ?? No.142 ????????? No.144 ??????????????
???? ?????????????? ?????? 1.???????????? ????? 2.????,??????? ????????
?????? ???(????) ????
??????? ?????????????????,????????? ?????????????,??????????