 |
English
|
正體中文
|
简体中文
|
Post-Print筆數 : 27 |
Items with full text/Total items : 113656/144643 (79%)
Visitors : 51733247
Online Users : 284
|
|
|
Loading...
|
Please use this identifier to cite or link to this item:
https://nccur.lib.nccu.edu.tw/handle/140.119/54541
|
| Title: | 國際財務報導準則顧客合約收入草案對我國會計及稅務影響之研究
The study on the effects of IFRS exposure draft “Revenue from Contract with Customers” on accounting and taxation in Taiwan |
| Authors: | 陳彥妤 |
| Contributors: | 陳明進
陳彥妤 |
| Keywords: | 國際財務報導準則
收入認列
顧客合約收入草案
營利事業所得稅查核準則
International Financial Reporting Standards (IFRS)
Revenue recognition
Revenue from contract with customer
Regulations governing assessment of profit-seeking enterprise income |
| Date: | 2011 |
| Issue Date: | 2012-10-30 11:19:22 (UTC+8) |
| Abstract: | 本文透過比較分析我國收入認列會計準則、現行IFRSs收入認列規定、顧客合約收入草案規定及現行稅務法令規定之差異，對企業在會計及稅務上之影響進行研究分析。研究結果分為兩部分：會計影響方面，在ROC GAAP轉換為IFRSs時有影響者為委託人和代理人之判斷；在IFRSs轉換為顧客合約收入草案時有影響者為信用風險、附退貨權之銷貨、保固、再買回協議、開帳並代管之銷售等五個部分；轉換為IFRSs及顧客合約收入草案時皆有影響者為客戶忠誠計劃、客戶移轉之資產及建造合約三個部分。在稅務影響方面，在ROC GAAP轉換為IFRSs實有影響者為多元要素合約、委託人和代理人之判斷、客戶忠誠計劃、分期付款銷貨、商品或勞務交換、授權費和權利金及客戶移轉之資產七個部分；在IFRSs轉換為顧客合約收入草案時有影響者為信用風險、附退貨權之銷貨及保固；轉換為IFRSs及顧客合約收入草案時皆有影響者為建造合約。
This study compares the differences between Taiwanese revenue recognition standards, existing IFRSs revenue recognition requirements, IFRS exposure draft “Revenue from contract with customer” and the current tax laws regulation and analyzes the impacts of adopting IFRSs on Taiwanese entities’ accounting and tax practices. The conclusions of this study are divided into two parts. The first part is for accounting. The issue of principal versus agent consideration will have an impact on accounting only when ROC GAAP conversion with IFRSs. The issues of credit risk, sale with a right of return, warranties, repurchase agreements and bill-and-hold arrangements will have impact on accounting only when the exposure draft becomes effective. The issues of customer loyalty program, transfers of assets from customers and construction contracts will have impacts on accounting both when first time adopting IFRSs and subsequently applying the exposure draft. The second part is for taxation. The issues of multiple-element arrangement, principal versus agent consideration, customer loyalty program, installment sales, exchange for goods or services, royalties and transfers of assets from customers will have impacts on taxation only when first-time adopting IFRSs. The issues of credit risk, sale with right of returns and warranties will have impacts on tax only when the exposure draft becomes effective. The issue of construction contracts will have an impact on taxation both when first time adopting IFRSs and subsequently applying the exposure draft. |
| Reference: | 江美艷，2011，《草案》收入認列，勤業眾信通訊，第1102期（2月）：51-57。
吳英世，2011，導入國際財務報導準則（IFRS）對我租稅影響之研究，當代財政，第010期（10月）：90-94。
周建宏、梁嬋女與郭加龍，2009，IAS 18收入認列之會計處理，會計研究月刊，第282期（5月）：108-115。
林忠翰，2011，導入IFRS 所引發之稅法議題－查核準則移向IFRS 靠攏，國立臺灣大學法學院科際整合法律學研究所碩士論文。
徐麗珍與范書華，2011，【IFRS 稅務觀】IFRS收入認列對租稅之影響，會計研究月刊，第302期（1月）：64-66。
徐麗珍與范書華，2010，IFRS 變革對企業之稅務影響，從稅務觀點看國際財務會計準則導入與財務報表轉換手冊，8-15，台北：資誠聯合會計師事務所。
涂國芳，2010，國際財務報導準則導入對我國公開發行公司所得稅影響之研究，國立台北大學會計學系碩士論文。
郭雨萍與李嘉雯，2011，國際會計準則IAS 18收入認列原則及新收入草案之稅務影響，勤業眾信通訊，第1103期（3月）：47-51。
郭雨萍與李嘉雯，2011，借鏡韓星因應IFRS稅務衝擊，稅務旬刊，第2104期（3月）：22-24。
梁華玲，2006，淺談國際財務會計準則收入認列規範對零售消費業之影響，資誠通訊月刊，第190期（7月）：29。
陳宗哲，2011，國際會計準則－營造廠商即將面臨之挑戰，安侯建業通訊，第52期（4月）：10-14。
陳惠玲，2011，IAS11號－建造合約公報影響試析，台灣經濟新報社IFRS專刊，第15期（9月）：91-96。
陳彥富，2011，IFRSs收入認列會計規範之探討及其影響試析，私立輔仁大學會計學系碩士論文。
區耀軍，2011，國際財務報導準則「收入認列」公報修訂對電信業者之影響，安侯建業通訊，第52期（4月）：15-16。
許曉芬，2010，國際財務報導準則收入認列之適用與因應－以A電信業者為例，國立台北大學會計學系碩士論文。
謝銘元與彭淑卿，2011，IAS 18號收入公報影響試析，貨幣觀測與信用評等，第88期（3月）：79-90。
Hoogendoorn, M. 1996. Accounting and taxation in Europe- A Comparative overview. The European Accounting Review 5: Supplement (May)：783-794.
International Accounting Standards Board. 2010. Exposure draft：Revenue from Contracts with Customers. London: IASC Foundation.
International Accounting Standards Board. 2011. Exposure draft：Revenue from Contracts with Customers. London: IFRS Foundation.
International Accounting Standards Board. 2011. Snapshot: Revenue from Contracts with Customers. London: IFRS Foundation.
Lamb, M. 1996. The Relationship between accounting and taxation: the United Kingdom. The European Accounting Review 5: Supplement (May): 933-949.
Pfaff, D. and Schröer, T. 1996. The relationship between financial and tax accounting in Germany- the authoritativeness and reverse authoritativeness principle. The European Accounting Review 5: Supplement (May): 963-979.
Schön, W. 2005. The Odd Couple: A Common Future for financial and Tax Accounting? Tax Law Review 58 (Feburary)：111-148. |
| Description: | 碩士
國立政治大學
會計研究所
99353021
100 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0099353021 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
|
Files in This Item:
| File |
Size | Format | |
|---|
| 302101.pdf | 966Kb | Adobe PDF2 | 1056 | View/Open |
|
All items in 政大典藏 are protected by copyright, with all rights reserved.
|
著作權政策宣告 Copyright Announcement1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.
2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(
nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(
nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
