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| 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. |
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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。
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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。
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| 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
|
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