PRINCIPLES OF ACCOUNTING (the language of business) (International Financial Reporting Standards, IFRS) (American Accounting Association, AAA) (1) (2) (3) (4) (5)(6) (7)(IASB)1 2
CHAPTER 01 1(IAS 1) (Financial Accounting Standards Board, FASB) 2 1-1 1-1 Qualitative Characteristics of Accounting Information, FASB Statement of Financial Accounting Concepts No.2(Stamford, conn. : FASB, 1980), p.15. 3
PRINCIPLES OF ACCOUNTING (relevance) 1. (predictive value) 2. (feedback value) 3. (timeliness) 100 (reliability) 1. (representational faithfulness) 2. (verifiability) 3. (neutrality) 4
CHAPTER 01 (materiality) (Separate Entity Convention) (Continuity Or Going-Concern Convention) (1) (2) $1,000,000 $1,200,000 5
PRINCIPLES OF ACCOUNTING (Money Measurement Or Monetary Unit Convention) (1) 7: IFRS (2) (stable monetary unit) (1) (2) (Time Period Or Periodicity Convention) (accounting period) (fiscal year)(accrual basis) 61 112 31 4 1 3 31 6
CHAPTER 01 igaap(international Generally Accepted Accounting Principles) (Cost Principle) 6 (historical cost) current market value (1) (2) (Revenue Realization Principle) FASB 5 (1) (realized)(realizable) (2) (earned) (1) (2) (3) 7
PRINCIPLES OF ACCOUNTING (Matching Principle) 1. 2. (1) (2) 3. (Objectivity Principle) (1) (2) (Consistency Principle) 8
CHAPTER 01 (1) (2) (Full Disclosure Principle) (1) (2) (3) (4) (5) (1) (2) (Materiality Principle) (1) (2) 2 2 NT$60,000 9
PRINCIPLES OF ACCOUNTING (Industrial Peculiarities Principle) (Conservatism Principle) (1) (2) (3) 10
CHAPTER 01 1-1 AB 1.2.3... a.b.c... A (a) (b) (c) (d) (e) (f) (g) (h) (i) (j) B (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (1)g (2) h (3)b (4) i (5) a (6) d (7) j (8) f (9) c (10) e 11
PRINCIPLES OF ACCOUNTING (International Accounting Standards, IAS) 2012 (IFRS) 2013 (2010, p.19) IFRS 1973 (IASC) 1973 2001 4 1973 (International Accounting Standards Committee, IASC) (International Accounting Standards, IAS) (SIC) (IASB) IASC 2001 4 (International Accounting Standards Board, IASB) International Financial Reporting Standards, IFRS i-gaapifrs(principle-based) 12
CHAPTER 01 (American Institute of Certified Public Accountants, AICPA) 1938~1973 1. (Committee on Accounting Procedures, CAP) 1938~1959 51(ARB) 2. (Accounting Principles Board, APB) 1959~1973 1959 CAP 31 (FASB) 1973 APB (GAAP) FASB 1984 4 13
PRINCIPLES OF ACCOUNTING ( ) 1. ( ) 2. ( ) 3. (A) (D) ( ) 4. (A) ( ) 5. ( ) 6. ( ) 7. 14
CHAPTER 01 ( ) 8. ( ) 9. 8 8 ( )10. ( )11. $500 ( )12. (D) ( )13. (A) (C) ( )14. $1,000 (A)$200 (C)$1,000 ( )15. (B)$800 (D)$1,200 15
PRINCIPLES OF ACCOUNTING ( )16. (D) ( )17. 度 ( )18. ( )19. ( )20. ( )21. ( )22. ( )23. 16
CHAPTER 01 ( )24. (A) (B) (C) (D) ( )25. ( )26. ( )27. ( )28. $2,100 7 (A) (C) (D) ( )29. A7 318 1 8 5 8 6 (A)7 31 (B)8 6 (C)8 5 (D)8 1 1.(D) 2.(D) 3.(A) 4.(A) 5.(D) 6.(A) 7.(A) 8.(B) 9.(A) 10.(D) 11.(B) 12.(C) 13.(C) 14.(B) 15.(A) 16.(C) 17.(D) 18.(C) 19.(D) 20.(C) 21.(B) 22.(D) 23.(D) 24.(D) 25.(A) 26.(C) 27.(C) 28.(C) 29.(A) 17
PRINCIPLES OF ACCOUNTING ( ) 1. ( ) 2. (D) ( ) 3. (A) ( ) 4. (A) (B) (C) (D) ( ) 5. (A) (B) ( ) 6. 18
CHAPTER 01 ( ) 7. ( ) 8. ( ) 9. ( )10. ( )11. (B) (C) ( )12. ( )13. 19
PRINCIPLES OF ACCOUNTING ( )14. ( )15. ( )16. ( )17. ( )18. ( )19. ( )20. ( )21. 20