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    Title: 我國金融業其他綜合損益組成要素之價值攸關性
    Authors: 范振浩
    Contributors: 林美花
    汪泱若
    范振浩
    Keywords: 其他綜合損益
    金融業
    價值攸關性
    Date: 2017
    Issue Date: 2018-01-03 16:18:45 (UTC+8)
    Abstract: 經過自1999年開始的過渡期，行政院金融監督管理委員會於2009年5月14日正式宣布我國將採行國際財務報導準則之推動架構，第一階段適用的上市、上櫃公司、興櫃公司及金管會主管之金融業（不含信用合作社、信用卡公司、保險經紀人及代理人）已於2013年所編製的財務報告適用IFRS。 
    從2013年開始揭露以IFRS為編製基礎的財務報告以來已過去4年多的時間，本文即想探討在採行IFRS四年的時間是否因為損益表揭露的範圍改變而提高損益資訊之價值攸關性？本研究擬針對金融業探討此一議題。
    本次研究預期之貢獻為提供台灣採行IFRS後有關金融業綜合損益及其他綜合損益價值攸關性研究之證據，並提供主管機關有關規範報導綜合損益格式後之影響，以補充過去研究綜合損益議題時排除金融業樣本或僅針對金融業中單一行業分析之不足且供報表使用者判斷其於評估企業價值時是否忽略此部分之資訊？

    關鍵字：其他綜合損益、金融業、價值攸關性
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    財團法人中華民國會計研究發展基金會臺灣財務報導準則委員會，2013，國際會計準則公報第39號「金融工具：認列與衡量」，臺北：財團法人中華民國會計研究發展基金會。
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    Description: 碩士
    國立政治大學
    會計學系
    104353030
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0104353030
    Data Type: thesis
    Appears in Collections:[Department of Accounting] Theses

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