{"id":1138,"date":"2025-01-08T12:57:21","date_gmt":"2025-01-08T12:57:21","guid":{"rendered":"https:\/\/www.attorneytaiwan.com\/news\/?p=1138"},"modified":"2025-01-08T12:57:21","modified_gmt":"2025-01-08T12:57:21","slug":"accounting-17","status":"publish","type":"post","link":"https:\/\/www.attorneytaiwan.com\/news\/2025\/01\/08\/accounting-17\/","title":{"rendered":"\u6703\u8a08\u5e2b\u7684\u8ca1\u52d9\u5831\u544a\u6e96\u5247\u8ab2\u7a0b\uff1a\u4e86\u89e3IFRS\u8207GAAP"},"content":{"rendered":"<article class=\"w-full scroll-mb-[var(--thread-trailing-height,150px)] text-token-text-primary focus-visible:outline-2 focus-visible:outline-offset-[-4px]\" dir=\"auto\" data-testid=\"conversation-turn-3\" data-scroll-anchor=\"false\">\n<div class=\"m-auto text-base py-[18px] px-3 md:px-4 w-full md:px-5 lg:px-4 xl:px-5\">\n<div class=\"mx-auto flex flex-1 gap-4 text-base md:gap-5 lg:gap-6 md:max-w-3xl lg:max-w-[40rem] xl:max-w-[48rem]\">\n<div class=\"group\/conversation-turn relative flex w-full min-w-0 flex-col agent-turn\">\n<div class=\"flex-col gap-1 md:gap-3\">\n<div class=\"flex max-w-full flex-col flex-grow\">\n<div class=\"min-h-8 text-message flex w-full flex-col items-end gap-2 whitespace-normal break-words text-start [.text-message+&amp;]:mt-5\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"96f8f662-ef95-4bbf-9a59-1e934ef450c4\" data-message-model-slug=\"gpt-4o-mini\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-[3px]\">\n<div class=\"markdown prose w-full break-words dark:prose-invert light\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/article>\n<article class=\"w-full scroll-mb-[var(--thread-trailing-height,150px)] text-token-text-primary focus-visible:outline-2 focus-visible:outline-offset-[-4px]\" dir=\"auto\" data-testid=\"conversation-turn-5\" data-scroll-anchor=\"true\">\n<div class=\"m-auto text-base py-[18px] px-3 md:px-4 w-full md:px-5 lg:px-4 xl:px-5\">\n<div class=\"mx-auto flex flex-1 gap-4 text-base md:gap-5 lg:gap-6 md:max-w-3xl lg:max-w-[40rem] xl:max-w-[48rem]\">\n<div class=\"group\/conversation-turn relative flex w-full min-w-0 flex-col agent-turn\">\n<div class=\"flex-col gap-1 md:gap-3\">\n<div class=\"flex max-w-full flex-col flex-grow\">\n<div class=\"min-h-8 text-message flex w-full flex-col items-end gap-2 whitespace-normal break-words text-start [.text-message+&amp;]:mt-5\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"6ca2ba12-df6f-4e77-b118-b2e524a5fd36\" data-message-model-slug=\"gpt-4o-mini\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-[3px]\">\n<div class=\"markdown prose w-full break-words dark:prose-invert light\">\n<p>\u5728\u5168\u7403\u5316\u7684\u5546\u696d\u74b0\u5883\u4e2d\uff0c\u6703\u8a08\u5831\u544a\u6a19\u6e96\u5c0d\u4f01\u696d\u8ca1\u52d9\u900f\u660e\u5ea6\u548c\u8de8\u570b\u71df\u904b\u81f3\u95dc\u91cd\u8981\u3002\u4e0d\u540c\u7684\u570b\u5bb6\u548c\u5730\u5340\u5c0d\u8ca1\u52d9\u5831\u544a\u6709\u5404\u81ea\u7684\u8981\u6c42\uff0c\u5176\u4e2d\u6700\u70ba\u5ee3\u6cdb\u63a1\u7528\u7684\u5169\u5927\u6e96\u5247\u662f\u570b\u969b\u8ca1\u52d9\u5831\u544a\u6e96\u5247\uff08IFRS\uff09\u548c\u7f8e\u570b\u4e00\u822c\u516c\u8a8d\u6703\u8a08\u539f\u5247\uff08GAAP\uff09\u3002\u5c0d\u65bc\u6703\u8a08\u5e2b\u4f86\u8aaa\uff0c\u719f\u6089\u9019\u5169\u5957\u6e96\u5247\u4e26\u638c\u63e1\u5b83\u5011\u7684\u5dee\u7570\u548c\u61c9\u7528\uff0c\u5c0d\u65bc\u63d0\u5347\u5c08\u696d\u80fd\u529b\u81f3\u95dc\u91cd\u8981\u3002\u672c\u6587\u5c07\u63a2\u8a0e\u6703\u8a08\u5e2b\u5982\u4f55\u901a\u904e\u8ca1\u52d9\u5831\u544a\u6e96\u5247\u8ab2\u7a0b\uff0c\u6df1\u5165\u4e86\u89e3IFRS\u8207GAAP\u3002<\/p>\n<h2>1. \u70ba\u4f55\u6703\u8a08\u5e2b\u9700\u638c\u63e1IFRS\u8207GAAP\uff1f<\/h2>\n<h3>1.1 \u570b\u969b\u8ca1\u52d9\u5831\u544a\u6e96\u5247\uff08IFRS\uff09<\/h3>\n<p>IFRS\u662f\u4e00\u5957\u7531\u570b\u969b\u6703\u8a08\u6e96\u5247\u7406\u4e8b\u6703\uff08IASB\uff09\u5236\u5b9a\u7684\u5168\u7403\u6027\u6703\u8a08\u6e96\u5247\uff0c\u65e8\u5728\u63d0\u5347\u8ca1\u52d9\u5831\u544a\u7684\u900f\u660e\u5ea6\u548c\u4e00\u81f4\u6027\u3002IFRS\u9069\u7528\u65bc\u5168\u7403\u5927\u90e8\u5206\u570b\u5bb6\uff0c\u7279\u5225\u662f\u5728\u6b50\u6d32\u3001\u4e9e\u6d32\u548c\u975e\u6d32\u7b49\u5730\u5340\u3002\u5c0d\u65bc\u5f9e\u4e8b\u8de8\u570b\u696d\u52d9\u7684\u4f01\u696d\u4f86\u8aaa\uff0cIFRS\u7684\u61c9\u7528\u80fd\u5920\u7c21\u5316\u8ca1\u52d9\u5831\u544a\u904e\u7a0b\uff0c\u63d0\u9ad8\u8207\u5176\u4ed6\u570b\u5bb6\u4f01\u696d\u7684\u517c\u5bb9\u6027\uff0c\u4e26\u4fc3\u9032\u6295\u8cc7\u8005\u5c0d\u4f01\u696d\u8ca1\u52d9\u72c0\u6cc1\u7684\u7406\u89e3\u3002<\/p>\n<h3>1.2 \u7f8e\u570b\u4e00\u822c\u516c\u8a8d\u6703\u8a08\u539f\u5247\uff08GAAP\uff09<\/h3>\n<p>GAAP\u662f\u7f8e\u570b\u7684\u6703\u8a08\u6a19\u6e96\uff0c\u9069\u7528\u65bc\u5728\u7f8e\u570b\u8a3b\u518a\u7684\u6240\u6709\u4f01\u696d\u3002\u8207IFRS\u76f8\u6bd4\uff0cGAAP\u66f4\u6ce8\u91cd\u7d30\u7bc0\uff0c\u5c0d\u6703\u8a08\u8655\u7406\u7684\u898f\u7bc4\u8981\u6c42\u8f03\u70ba\u8a73\u7d30\uff0c\u4e26\u4e14\u66f4\u5f37\u8abf\u5c0d\u500b\u5225\u4ea4\u6613\u7684\u6703\u8a08\u8655\u7406\u65b9\u6cd5\u3002\u96d6\u7136GAAP\u5728\u7f8e\u570b\u5360\u4e3b\u5c0e\u5730\u4f4d\uff0c\u4f46\u96a8\u8457\u5168\u7403\u5316\u9032\u7a0b\u7684\u63a8\u9032\uff0c\u8d8a\u4f86\u8d8a\u591a\u7684\u7f8e\u570b\u4f01\u696d\u958b\u59cb\u8003\u616e\u63a1\u7528IFRS\uff0c\u5c24\u5176\u662f\u5728\u570b\u969b\u64f4\u5f35\u548c\u8de8\u5883\u6295\u8cc7\u65b9\u9762\u3002<\/p>\n<h3>1.3 \u5dee\u7570\u5206\u6790<\/h3>\n<p>IFRS\u8207GAAP\u5728\u67d0\u4e9b\u65b9\u9762\u6709\u986f\u8457\u5dee\u7570\uff0c\u5c24\u5176\u662f\u5728\u8cc7\u7522\u8a08\u50f9\u3001\u6536\u5165\u8a8d\u5b9a\u548c\u5831\u8868\u5448\u73fe\u65b9\u5f0f\u7b49\u9818\u57df\u3002\u4f8b\u5982\uff0cIFRS\u8f03\u70ba\u9748\u6d3b\uff0c\u5141\u8a31\u4f01\u696d\u6839\u64da\u60c5\u6cc1\u9078\u64c7\u4e0d\u540c\u7684\u6703\u8a08\u8655\u7406\u65b9\u6cd5\uff1b\u800cGAAP\u5247\u8981\u6c42\u66f4\u591a\u5177\u9ad4\u548c\u6a19\u6e96\u5316\u7684\u6703\u8a08\u8655\u7406\u3002\u56e0\u6b64\uff0c\u6703\u8a08\u5e2b\u5fc5\u9808\u719f\u6089\u9019\u5169\u8005\u7684\u7570\u540c\uff0c\u624d\u80fd\u61c9\u5c0d\u4e0d\u540c\u7684\u8ca1\u52d9\u5831\u544a\u9700\u6c42\u3002<\/p>\n<h2>2. \u6703\u8a08\u5e2b\u5982\u4f55\u5b78\u7fd2IFRS\u8207GAAP\uff1f<\/h2>\n<h3>2.1 \u8ca1\u52d9\u5831\u544a\u6e96\u5247\u8ab2\u7a0b\u7684\u91cd\u8981\u6027<\/h3>\n<p>\u5c0d\u65bc\u6703\u8a08\u5e2b\u4f86\u8aaa\uff0c\u53c3\u52a0\u8ca1\u52d9\u5831\u544a\u6e96\u5247\u8ab2\u7a0b\u662f\u5b78\u7fd2IFRS\u8207GAAP\u7684\u6700\u4f73\u9014\u5f91\u3002\u9019\u4e9b\u8ab2\u7a0b\u901a\u5e38\u7531\u5c08\u696d\u6a5f\u69cb\u63d0\u4f9b\uff0c\u65e8\u5728\u5e6b\u52a9\u6703\u8a08\u5e2b\u638c\u63e1\u6700\u65b0\u7684\u6703\u8a08\u6a19\u6e96\u548c\u898f\u7bc4\u3002\u8ab2\u7a0b\u5167\u5bb9\u4e0d\u50c5\u6db5\u84cbIFRS\u8207GAAP\u7684\u57fa\u672c\u539f\u5247\uff0c\u9084\u6703\u6df1\u5165\u63a2\u8a0e\u5b83\u5011\u5728\u5be6\u969b\u64cd\u4f5c\u4e2d\u7684\u61c9\u7528\uff0c\u4e26\u901a\u904e\u6848\u4f8b\u5206\u6790\u52a0\u6df1\u5b78\u54e1\u5c0d\u6e96\u5247\u7684\u7406\u89e3\u3002<\/p>\n<h3>2.2 \u8ab2\u7a0b\u5167\u5bb9\u6982\u89bd<\/h3>\n<p>\u5927\u591a\u6578\u8ca1\u52d9\u5831\u544a\u6e96\u5247\u8ab2\u7a0b\u6703\u6db5\u84cb\u4ee5\u4e0b\u4e3b\u8981\u5167\u5bb9\uff1a<\/p>\n<ul>\n<li><strong>IFRS\u8207GAAP\u7684\u57fa\u672c\u5dee\u7570<\/strong>\uff1a\u4ecb\u7d39\u5169\u8005\u7684\u6838\u5fc3\u7406\u5ff5\u3001\u4e3b\u8981\u539f\u5247\u53ca\u5176\u5dee\u7570\u3002<\/li>\n<li><strong>\u8cc7\u7522\u8207\u8ca0\u50b5\u7684\u8a08\u50f9<\/strong>\uff1a\u5206\u6790\u5982\u4f55\u5728\u5169\u7a2e\u6e96\u5247\u4e0b\u8a08\u50f9\u548c\u5831\u544a\u8cc7\u7522\u8207\u8ca0\u50b5\u3002<\/li>\n<li><strong>\u6536\u5165\u8a8d\u5b9a\u539f\u5247<\/strong>\uff1a\u63a2\u8a0e\u4e0d\u540c\u6e96\u5247\u4e0b\u7684\u6536\u5165\u8a8d\u5b9a\u6642\u6a5f\u8207\u65b9\u5f0f\u3002<\/li>\n<li><strong>\u8ca1\u52d9\u5831\u8868\u7684\u5448\u73fe<\/strong>\uff1a\u5b78\u7fd2\u5982\u4f55\u6839\u64daIFRS\u8207GAAP\u7684\u8981\u6c42\uff0c\u6e96\u78ba\u7de8\u88fd\u8ca1\u52d9\u5831\u8868\u3002<\/li>\n<\/ul>\n<h3>2.3 \u5be6\u64cd\u8207\u6848\u4f8b\u5206\u6790<\/h3>\n<p>\u8ab2\u7a0b\u4e2d\u901a\u5e38\u6703\u52a0\u5165\u5927\u91cf\u5be6\u52d9\u64cd\u4f5c\u548c\u6848\u4f8b\u5206\u6790\uff0c\u5e6b\u52a9\u5b78\u54e1\u5c07\u7406\u8ad6\u77e5\u8b58\u61c9\u7528\u65bc\u5be6\u969b\u5834\u666f\u3002\u9019\u4e9b\u6848\u4f8b\u53ef\u4ee5\u5e6b\u52a9\u5b78\u54e1\u7406\u89e3\u5982\u4f55\u5728\u4e0d\u540c\u60c5\u6cc1\u4e0b\u9078\u64c7\u9069\u7576\u7684\u6703\u8a08\u8655\u7406\u65b9\u6cd5\uff0c\u4e26\u719f\u6089\u5728\u5168\u7403\u7bc4\u570d\u5167\u9032\u884c\u8ca1\u52d9\u5831\u544a\u7684\u6d41\u7a0b\u3002<\/p>\n<h2>3. \u8a18\u5e33\u58eb\u8207\u7a05\u52d9\u7533\u5831\u5be6\u52d9<\/h2>\n<p>\u9664\u4e86\u638c\u63e1\u8ca1\u52d9\u5831\u544a\u6e96\u5247\u5916\uff0c\u8a18\u5e33\u58eb\u9084\u9700\u8981\u5177\u5099\u8c50\u5bcc\u7684\u7a05\u52d9\u77e5\u8b58\uff0c\u4ee5\u4fbf\u5e6b\u52a9\u4f01\u696d\u6b63\u78ba\u8655\u7406\u7a05\u52d9\u5831\u8868\u3002\u8a18\u5e33\u58eb\u5728\u8655\u7406\u7a05\u52d9\u7533\u5831\u6642\uff0c\u9700\u8981\u6df1\u5165\u4e86\u89e3<a href=\"https:\/\/www.4545.com.tw\/bookkeeper-tax-reporting-practice\/\" target=\"_new\" rel=\"noopener\">\u8a18\u5e33\u58eb \u7a05\u52d9\u7533\u5831\u5be6\u52d9<\/a>\u7684\u5167\u5bb9\uff0c\u9019\u5305\u62ec\u5982\u4f55\u6e96\u5099\u7a05\u52d9\u5831\u8868\u3001\u5982\u4f55\u8a08\u7b97\u61c9\u7e73\u7a05\u6b3e\u4ee5\u53ca\u5982\u4f55\u61c9\u5c0d\u7a05\u52d9\u5be9\u6838\u7b49\u554f\u984c\u3002<\/p>\n<h2>4. \u9032\u4fee\u8207\u66f4\u65b0\uff1a\u6703\u8a08\u5e2b\u7684\u6301\u7e8c\u5b78\u7fd2<\/h2>\n<p>\u6703\u8a08\u6e96\u5247\u548c\u7a05\u6cd5\u4e0d\u65b7\u8b8a\u5316\uff0c\u56e0\u6b64\u6703\u8a08\u5e2b\u548c\u8a18\u5e33\u58eb\u5fc5\u9808\u5b9a\u671f\u9032\u884c\u5c08\u696d\u9032\u4fee\u3002\u53c3\u52a0<a href=\"https:\/\/www.4545.com.tw\/bookkeeper-training\/\" target=\"_new\" rel=\"noopener\">\u8a18\u5e33\u58eb \u9032\u4fee<\/a>\u8ab2\u7a0b\uff0c\u4e0d\u50c5\u80fd\u4fdd\u6301\u5c08\u696d\u77e5\u8b58\u7684\u66f4\u65b0\uff0c\u9084\u80fd\u63d0\u9ad8\u5de5\u4f5c\u4e2d\u7684\u554f\u984c\u89e3\u6c7a\u80fd\u529b\uff0c\u61c9\u5c0d\u65e5\u76ca\u8907\u96dc\u7684\u8ca1\u52d9\u5831\u544a\u8207\u7a05\u52d9\u6311\u6230\u3002<a href=\"https:\/\/www.4545.com.tw\/bookkeeper-answers\/\">\u8a18\u5e33\u58eb \u7b54\u6848<\/a><\/p>\n<h2>5. \u7d50\u8a9e<\/h2>\n<p>\u5728\u73fe\u4ee3\u5546\u696d\u74b0\u5883\u4e2d\uff0c\u6703\u8a08\u5e2b\u7684\u89d2\u8272\u4e0d\u50c5\u9650\u65bc\u8a18\u5e33\u548c\u5831\u544a\uff0c\u9084\u64d4\u8ca0\u8457\u78ba\u4fdd\u8ca1\u52d9\u900f\u660e\u3001\u898f\u7bc4\u904b\u4f5c\u548c\u5408\u898f\u7a05\u52d9\u8655\u7406\u7684\u91cd\u8981\u4efb\u52d9\u3002\u901a\u904e\u5b78\u7fd2IFRS\u8207GAAP\u7684\u8ca1\u52d9\u5831\u544a\u6e96\u5247\uff0c\u6703\u8a08\u5e2b\u80fd\u5920\u63d0\u9ad8\u81ea\u8eab\u7684\u5c08\u696d\u7d20\u8cea\uff0c\u70ba\u4f01\u696d\u63d0\u4f9b\u66f4\u7cbe\u78ba\u7684\u8ca1\u52d9\u4fe1\u606f\u3002\u540c\u6642\uff0c\u4f5c\u70ba\u8a18\u5e33\u58eb\uff0c\u4e86\u89e3<a href=\"https:\/\/www.4545.com.tw\/bookkeeper-taxrelated-laws-n-regulations\/\" target=\"_new\" rel=\"noopener\">\u8a18\u5e33\u58eb \u7a05\u52d9\u76f8\u95dc\u6cd5\u898f<\/a>\u8207<a href=\"https:\/\/www.4545.com.tw\/bookkeeper-summary-of-taxrelated-laws-n-regulations\/\" target=\"_new\" rel=\"noopener\">\u8a18\u5e33\u58eb \u7a05\u52d9\u76f8\u95dc\u6cd5\u898f\u6982\u8981<\/a>\u7684\u57fa\u672c\u6982\u5ff5\u548c\u904b\u4f5c\u6d41\u7a0b\uff0c\u6709\u52a9\u65bc\u63d0\u5347\u5728\u7a05\u52d9\u9818\u57df\u7684\u5c08\u696d\u80fd\u529b\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/article>\n","protected":false},"excerpt":{"rendered":"<p>\u5728\u5168\u7403\u5316\u7684\u5546\u696d\u74b0\u5883\u4e2d\uff0c\u6703\u8a08\u5831\u544a\u6a19\u6e96\u5c0d\u4f01\u696d\u8ca1\u52d9\u900f\u660e\u5ea6\u548c\u8de8\u570b\u71df\u904b\u81f3\u95dc\u91cd\u8981\u3002\u4e0d\u540c\u7684\u570b\u5bb6\u548c\u5730\u5340\u5c0d\u8ca1\u52d9\u5831\u544a\u6709\u5404\u81ea\u7684\u8981\u6c42\uff0c\u5176\u4e2d\u6700\u70ba\u5ee3\u6cdb\u63a1\u7528\u7684\u5169\u5927\u6e96\u5247\u662f\u570b\u969b\u8ca1\u52d9\u5831\u544a\u6e96\u5247\uff08IFRS\uff09\u548c\u7f8e\u570b\u4e00\u822c\u516c\u8a8d\u6703\u8a08\u539f\u5247\uff08GAAP\uff09\u3002\u5c0d\u65bc\u6703\u8a08\u5e2b\u4f86\u8aaa\uff0c\u719f\u6089\u9019\u5169\u5957\u6e96\u5247\u4e26\u638c\u63e1\u5b83\u5011\u7684\u5dee\u7570\u548c\u61c9\u7528\uff0c\u5c0d\u65bc\u63d0\u5347\u5c08\u696d\u80fd\u529b\u81f3\u95dc\u91cd\u8981\u3002\u672c\u6587\u5c07\u63a2\u8a0e\u6703\u8a08\u5e2b\u5982\u4f55\u901a\u904e\u8ca1\u52d9\u5831\u544a\u6e96\u5247\u8ab2\u7a0b\uff0c\u6df1\u5165\u4e86\u89e3IFRS\u8207GAAP\u3002 1. \u70ba\u4f55\u6703\u8a08\u5e2b\u9700\u638c\u63e1IFRS\u8207GAAP\uff1f 1.1 \u570b\u969b\u8ca1\u52d9\u5831\u544a\u6e96\u5247\uff08IFRS\uff09 IFRS\u662f\u4e00\u5957\u7531\u570b\u969b\u6703\u8a08\u6e96\u5247\u7406\u4e8b\u6703\uff08IASB\uff09\u5236\u5b9a\u7684\u5168\u7403\u6027\u6703\u8a08\u6e96\u5247\uff0c\u65e8\u5728\u63d0\u5347\u8ca1\u52d9\u5831\u544a\u7684\u900f\u660e\u5ea6\u548c\u4e00\u81f4\u6027\u3002IFRS\u9069\u7528\u65bc\u5168\u7403\u5927\u90e8\u5206\u570b\u5bb6\uff0c\u7279\u5225\u662f\u5728\u6b50\u6d32\u3001\u4e9e\u6d32\u548c\u975e\u6d32\u7b49\u5730\u5340\u3002\u5c0d\u65bc\u5f9e\u4e8b\u8de8\u570b\u696d\u52d9\u7684\u4f01\u696d\u4f86\u8aaa\uff0cIFRS\u7684\u61c9\u7528\u80fd\u5920\u7c21\u5316\u8ca1\u52d9\u5831\u544a\u904e\u7a0b\uff0c\u63d0\u9ad8\u8207\u5176\u4ed6\u570b\u5bb6\u4f01\u696d\u7684\u517c\u5bb9\u6027\uff0c\u4e26\u4fc3\u9032\u6295\u8cc7\u8005\u5c0d\u4f01\u696d\u8ca1\u52d9\u72c0\u6cc1\u7684\u7406\u89e3\u3002 1.2 \u7f8e\u570b\u4e00\u822c\u516c\u8a8d\u6703\u8a08\u539f\u5247\uff08GAAP\uff09 GAAP\u662f\u7f8e\u570b\u7684\u6703\u8a08\u6a19\u6e96\uff0c\u9069\u7528\u65bc\u5728\u7f8e\u570b\u8a3b\u518a\u7684\u6240\u6709\u4f01\u696d\u3002\u8207IFRS\u76f8\u6bd4\uff0cGAAP\u66f4\u6ce8\u91cd\u7d30\u7bc0\uff0c\u5c0d\u6703\u8a08\u8655\u7406\u7684\u898f\u7bc4\u8981\u6c42\u8f03\u70ba\u8a73\u7d30\uff0c\u4e26\u4e14\u66f4\u5f37\u8abf\u5c0d\u500b\u5225\u4ea4\u6613\u7684\u6703\u8a08\u8655\u7406\u65b9\u6cd5\u3002\u96d6\u7136GAAP\u5728\u7f8e\u570b\u5360\u4e3b\u5c0e\u5730\u4f4d\uff0c\u4f46\u96a8\u8457\u5168\u7403\u5316\u9032\u7a0b\u7684\u63a8\u9032\uff0c\u8d8a\u4f86\u8d8a\u591a\u7684\u7f8e\u570b\u4f01\u696d\u958b\u59cb\u8003\u616e\u63a1\u7528IFRS\uff0c\u5c24\u5176\u662f\u5728\u570b\u969b\u64f4\u5f35\u548c\u8de8\u5883\u6295\u8cc7\u65b9\u9762\u3002 1.3 \u5dee\u7570\u5206\u6790 IFRS\u8207GAAP\u5728\u67d0\u4e9b\u65b9\u9762\u6709\u986f\u8457\u5dee\u7570\uff0c\u5c24\u5176\u662f\u5728\u8cc7\u7522\u8a08\u50f9\u3001\u6536\u5165\u8a8d\u5b9a\u548c\u5831\u8868\u5448\u73fe\u65b9\u5f0f\u7b49\u9818\u57df\u3002\u4f8b\u5982\uff0cIFRS\u8f03\u70ba\u9748\u6d3b\uff0c\u5141\u8a31\u4f01\u696d\u6839\u64da\u60c5\u6cc1\u9078\u64c7\u4e0d\u540c\u7684\u6703\u8a08\u8655\u7406\u65b9\u6cd5\uff1b\u800cGAAP\u5247\u8981\u6c42\u66f4\u591a\u5177\u9ad4\u548c\u6a19\u6e96\u5316\u7684\u6703\u8a08\u8655\u7406\u3002\u56e0\u6b64\uff0c\u6703\u8a08\u5e2b\u5fc5\u9808\u719f\u6089\u9019\u5169\u8005\u7684\u7570\u540c\uff0c\u624d\u80fd\u61c9\u5c0d\u4e0d\u540c\u7684\u8ca1\u52d9\u5831\u544a\u9700\u6c42\u3002 2. \u6703\u8a08\u5e2b\u5982\u4f55\u5b78\u7fd2IFRS\u8207GAAP\uff1f 2.1 \u8ca1\u52d9\u5831\u544a\u6e96\u5247\u8ab2\u7a0b\u7684\u91cd\u8981\u6027 \u5c0d\u65bc\u6703\u8a08\u5e2b\u4f86\u8aaa\uff0c\u53c3\u52a0\u8ca1\u52d9\u5831\u544a\u6e96\u5247\u8ab2\u7a0b\u662f\u5b78\u7fd2IFRS\u8207GAAP\u7684\u6700\u4f73\u9014\u5f91\u3002\u9019\u4e9b\u8ab2\u7a0b\u901a\u5e38\u7531\u5c08\u696d\u6a5f\u69cb\u63d0\u4f9b\uff0c\u65e8\u5728\u5e6b\u52a9\u6703\u8a08\u5e2b\u638c\u63e1\u6700\u65b0\u7684\u6703\u8a08\u6a19\u6e96\u548c\u898f\u7bc4\u3002\u8ab2\u7a0b\u5167\u5bb9\u4e0d\u50c5\u6db5\u84cbIFRS\u8207GAAP\u7684\u57fa\u672c\u539f\u5247\uff0c\u9084\u6703\u6df1\u5165\u63a2\u8a0e\u5b83\u5011\u5728\u5be6\u969b\u64cd\u4f5c\u4e2d\u7684\u61c9\u7528\uff0c\u4e26\u901a\u904e\u6848\u4f8b\u5206\u6790\u52a0\u6df1\u5b78\u54e1\u5c0d\u6e96\u5247\u7684\u7406\u89e3\u3002 2.2 \u8ab2\u7a0b\u5167\u5bb9\u6982\u89bd \u5927\u591a\u6578\u8ca1\u52d9\u5831\u544a\u6e96\u5247\u8ab2\u7a0b\u6703\u6db5\u84cb\u4ee5\u4e0b\u4e3b\u8981\u5167\u5bb9\uff1a IFRS\u8207GAAP\u7684\u57fa\u672c\u5dee\u7570\uff1a\u4ecb\u7d39\u5169\u8005\u7684\u6838\u5fc3\u7406\u5ff5\u3001\u4e3b\u8981\u539f\u5247\u53ca\u5176\u5dee\u7570\u3002 \u8cc7\u7522\u8207\u8ca0\u50b5\u7684\u8a08\u50f9\uff1a\u5206\u6790\u5982\u4f55\u5728\u5169\u7a2e\u6e96\u5247\u4e0b\u8a08\u50f9\u548c\u5831\u544a\u8cc7\u7522\u8207\u8ca0\u50b5\u3002 \u6536\u5165\u8a8d\u5b9a\u539f\u5247\uff1a\u63a2\u8a0e\u4e0d\u540c\u6e96\u5247\u4e0b\u7684\u6536\u5165\u8a8d\u5b9a\u6642\u6a5f\u8207\u65b9\u5f0f\u3002 \u8ca1\u52d9\u5831\u8868\u7684\u5448\u73fe\uff1a\u5b78\u7fd2\u5982\u4f55\u6839\u64daIFRS\u8207GAAP\u7684\u8981\u6c42\uff0c\u6e96\u78ba\u7de8\u88fd\u8ca1\u52d9\u5831\u8868\u3002 2.3 \u5be6\u64cd\u8207\u6848\u4f8b\u5206\u6790 \u8ab2\u7a0b\u4e2d\u901a\u5e38\u6703\u52a0\u5165\u5927\u91cf\u5be6\u52d9\u64cd\u4f5c\u548c\u6848\u4f8b\u5206\u6790\uff0c\u5e6b\u52a9\u5b78\u54e1\u5c07\u7406\u8ad6\u77e5\u8b58\u61c9\u7528\u65bc\u5be6\u969b\u5834\u666f\u3002\u9019\u4e9b\u6848\u4f8b\u53ef\u4ee5\u5e6b\u52a9\u5b78\u54e1\u7406\u89e3\u5982\u4f55\u5728\u4e0d\u540c\u60c5\u6cc1\u4e0b\u9078\u64c7\u9069\u7576\u7684\u6703\u8a08\u8655\u7406\u65b9\u6cd5\uff0c\u4e26\u719f\u6089\u5728\u5168\u7403\u7bc4\u570d\u5167\u9032\u884c\u8ca1\u52d9\u5831\u544a\u7684\u6d41\u7a0b\u3002 3. \u8a18\u5e33\u58eb\u8207\u7a05\u52d9\u7533\u5831\u5be6\u52d9 \u9664\u4e86\u638c\u63e1\u8ca1\u52d9\u5831\u544a\u6e96\u5247\u5916\uff0c\u8a18\u5e33\u58eb\u9084\u9700\u8981\u5177\u5099\u8c50\u5bcc\u7684\u7a05\u52d9\u77e5\u8b58\uff0c\u4ee5\u4fbf\u5e6b\u52a9\u4f01\u696d\u6b63\u78ba\u8655\u7406\u7a05\u52d9\u5831\u8868\u3002\u8a18\u5e33\u58eb\u5728\u8655\u7406\u7a05\u52d9\u7533\u5831\u6642\uff0c\u9700\u8981\u6df1\u5165\u4e86\u89e3\u8a18\u5e33\u58eb \u7a05\u52d9\u7533\u5831\u5be6\u52d9\u7684\u5167\u5bb9\uff0c\u9019\u5305\u62ec\u5982\u4f55\u6e96\u5099\u7a05\u52d9\u5831\u8868\u3001\u5982\u4f55\u8a08\u7b97\u61c9\u7e73\u7a05\u6b3e\u4ee5\u53ca\u5982\u4f55\u61c9\u5c0d\u7a05\u52d9\u5be9\u6838\u7b49\u554f\u984c\u3002 4. \u9032\u4fee\u8207\u66f4\u65b0\uff1a\u6703\u8a08\u5e2b\u7684\u6301\u7e8c\u5b78\u7fd2 \u6703\u8a08\u6e96\u5247\u548c\u7a05\u6cd5\u4e0d\u65b7\u8b8a\u5316\uff0c\u56e0\u6b64\u6703\u8a08\u5e2b\u548c\u8a18\u5e33\u58eb\u5fc5\u9808\u5b9a\u671f\u9032\u884c\u5c08\u696d\u9032\u4fee\u3002\u53c3\u52a0\u8a18\u5e33\u58eb \u9032\u4fee\u8ab2\u7a0b\uff0c\u4e0d\u50c5\u80fd\u4fdd\u6301\u5c08\u696d\u77e5\u8b58\u7684\u66f4\u65b0\uff0c\u9084\u80fd\u63d0\u9ad8\u5de5\u4f5c\u4e2d\u7684\u554f\u984c\u89e3\u6c7a\u80fd\u529b\uff0c\u61c9\u5c0d\u65e5\u76ca\u8907\u96dc\u7684\u8ca1\u52d9\u5831\u544a\u8207\u7a05\u52d9\u6311\u6230\u3002\u8a18\u5e33\u58eb \u7b54\u6848 5. \u7d50\u8a9e \u5728\u73fe\u4ee3\u5546\u696d\u74b0\u5883\u4e2d\uff0c\u6703\u8a08\u5e2b\u7684\u89d2\u8272\u4e0d\u50c5\u9650\u65bc\u8a18\u5e33\u548c\u5831\u544a\uff0c\u9084\u64d4\u8ca0\u8457\u78ba\u4fdd\u8ca1\u52d9\u900f\u660e\u3001\u898f\u7bc4\u904b\u4f5c\u548c\u5408\u898f\u7a05\u52d9\u8655\u7406\u7684\u91cd\u8981\u4efb\u52d9\u3002\u901a\u904e\u5b78\u7fd2IFRS\u8207GAAP\u7684\u8ca1\u52d9\u5831\u544a\u6e96\u5247\uff0c\u6703\u8a08\u5e2b\u80fd\u5920\u63d0\u9ad8\u81ea\u8eab\u7684\u5c08\u696d\u7d20\u8cea\uff0c\u70ba\u4f01\u696d\u63d0\u4f9b\u66f4\u7cbe\u78ba\u7684\u8ca1\u52d9\u4fe1\u606f\u3002\u540c\u6642\uff0c\u4f5c\u70ba\u8a18\u5e33\u58eb\uff0c\u4e86\u89e3\u8a18\u5e33\u58eb \u7a05\u52d9\u76f8\u95dc\u6cd5\u898f\u8207\u8a18\u5e33\u58eb \u7a05\u52d9\u76f8\u95dc\u6cd5\u898f\u6982\u8981\u7684\u57fa\u672c\u6982\u5ff5\u548c\u904b\u4f5c\u6d41\u7a0b\uff0c\u6709\u52a9\u65bc\u63d0\u5347\u5728\u7a05\u52d9\u9818\u57df\u7684\u5c08\u696d\u80fd\u529b\u3002<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"nf_dc_page":"","om_disable_all_campaigns":false,"footnotes":""},"categories":[8],"tags":[],"class_list":["post-1138","post","type-post","status-publish","format-standard","hentry","category-accounting"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u6703\u8a08\u5e2b\u7684\u8ca1\u52d9\u5831\u544a\u6e96\u5247\u8ab2\u7a0b\uff1a\u4e86\u89e3IFRS\u8207GAAP - My Blog<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.attorneytaiwan.com\/news\/2025\/01\/08\/accounting-17\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u6703\u8a08\u5e2b\u7684\u8ca1\u52d9\u5831\u544a\u6e96\u5247\u8ab2\u7a0b\uff1a\u4e86\u89e3IFRS\u8207GAAP - My Blog\" \/>\n<meta property=\"og:description\" content=\"\u5728\u5168\u7403\u5316\u7684\u5546\u696d\u74b0\u5883\u4e2d\uff0c\u6703\u8a08\u5831\u544a\u6a19\u6e96\u5c0d\u4f01\u696d\u8ca1\u52d9\u900f\u660e\u5ea6\u548c\u8de8\u570b\u71df\u904b\u81f3\u95dc\u91cd\u8981\u3002\u4e0d\u540c\u7684\u570b\u5bb6\u548c\u5730\u5340\u5c0d\u8ca1\u52d9\u5831\u544a\u6709\u5404\u81ea\u7684\u8981\u6c42\uff0c\u5176\u4e2d\u6700\u70ba\u5ee3\u6cdb\u63a1\u7528\u7684\u5169\u5927\u6e96\u5247\u662f\u570b\u969b\u8ca1\u52d9\u5831\u544a\u6e96\u5247\uff08IFRS\uff09\u548c\u7f8e\u570b\u4e00\u822c\u516c\u8a8d\u6703\u8a08\u539f\u5247\uff08GAAP\uff09\u3002\u5c0d\u65bc\u6703\u8a08\u5e2b\u4f86\u8aaa\uff0c\u719f\u6089\u9019\u5169\u5957\u6e96\u5247\u4e26\u638c\u63e1\u5b83\u5011\u7684\u5dee\u7570\u548c\u61c9\u7528\uff0c\u5c0d\u65bc\u63d0\u5347\u5c08\u696d\u80fd\u529b\u81f3\u95dc\u91cd\u8981\u3002\u672c\u6587\u5c07\u63a2\u8a0e\u6703\u8a08\u5e2b\u5982\u4f55\u901a\u904e\u8ca1\u52d9\u5831\u544a\u6e96\u5247\u8ab2\u7a0b\uff0c\u6df1\u5165\u4e86\u89e3IFRS\u8207GAAP\u3002 1. \u70ba\u4f55\u6703\u8a08\u5e2b\u9700\u638c\u63e1IFRS\u8207GAAP\uff1f 1.1 \u570b\u969b\u8ca1\u52d9\u5831\u544a\u6e96\u5247\uff08IFRS\uff09 IFRS\u662f\u4e00\u5957\u7531\u570b\u969b\u6703\u8a08\u6e96\u5247\u7406\u4e8b\u6703\uff08IASB\uff09\u5236\u5b9a\u7684\u5168\u7403\u6027\u6703\u8a08\u6e96\u5247\uff0c\u65e8\u5728\u63d0\u5347\u8ca1\u52d9\u5831\u544a\u7684\u900f\u660e\u5ea6\u548c\u4e00\u81f4\u6027\u3002IFRS\u9069\u7528\u65bc\u5168\u7403\u5927\u90e8\u5206\u570b\u5bb6\uff0c\u7279\u5225\u662f\u5728\u6b50\u6d32\u3001\u4e9e\u6d32\u548c\u975e\u6d32\u7b49\u5730\u5340\u3002\u5c0d\u65bc\u5f9e\u4e8b\u8de8\u570b\u696d\u52d9\u7684\u4f01\u696d\u4f86\u8aaa\uff0cIFRS\u7684\u61c9\u7528\u80fd\u5920\u7c21\u5316\u8ca1\u52d9\u5831\u544a\u904e\u7a0b\uff0c\u63d0\u9ad8\u8207\u5176\u4ed6\u570b\u5bb6\u4f01\u696d\u7684\u517c\u5bb9\u6027\uff0c\u4e26\u4fc3\u9032\u6295\u8cc7\u8005\u5c0d\u4f01\u696d\u8ca1\u52d9\u72c0\u6cc1\u7684\u7406\u89e3\u3002 1.2 \u7f8e\u570b\u4e00\u822c\u516c\u8a8d\u6703\u8a08\u539f\u5247\uff08GAAP\uff09 GAAP\u662f\u7f8e\u570b\u7684\u6703\u8a08\u6a19\u6e96\uff0c\u9069\u7528\u65bc\u5728\u7f8e\u570b\u8a3b\u518a\u7684\u6240\u6709\u4f01\u696d\u3002\u8207IFRS\u76f8\u6bd4\uff0cGAAP\u66f4\u6ce8\u91cd\u7d30\u7bc0\uff0c\u5c0d\u6703\u8a08\u8655\u7406\u7684\u898f\u7bc4\u8981\u6c42\u8f03\u70ba\u8a73\u7d30\uff0c\u4e26\u4e14\u66f4\u5f37\u8abf\u5c0d\u500b\u5225\u4ea4\u6613\u7684\u6703\u8a08\u8655\u7406\u65b9\u6cd5\u3002\u96d6\u7136GAAP\u5728\u7f8e\u570b\u5360\u4e3b\u5c0e\u5730\u4f4d\uff0c\u4f46\u96a8\u8457\u5168\u7403\u5316\u9032\u7a0b\u7684\u63a8\u9032\uff0c\u8d8a\u4f86\u8d8a\u591a\u7684\u7f8e\u570b\u4f01\u696d\u958b\u59cb\u8003\u616e\u63a1\u7528IFRS\uff0c\u5c24\u5176\u662f\u5728\u570b\u969b\u64f4\u5f35\u548c\u8de8\u5883\u6295\u8cc7\u65b9\u9762\u3002 1.3 \u5dee\u7570\u5206\u6790 IFRS\u8207GAAP\u5728\u67d0\u4e9b\u65b9\u9762\u6709\u986f\u8457\u5dee\u7570\uff0c\u5c24\u5176\u662f\u5728\u8cc7\u7522\u8a08\u50f9\u3001\u6536\u5165\u8a8d\u5b9a\u548c\u5831\u8868\u5448\u73fe\u65b9\u5f0f\u7b49\u9818\u57df\u3002\u4f8b\u5982\uff0cIFRS\u8f03\u70ba\u9748\u6d3b\uff0c\u5141\u8a31\u4f01\u696d\u6839\u64da\u60c5\u6cc1\u9078\u64c7\u4e0d\u540c\u7684\u6703\u8a08\u8655\u7406\u65b9\u6cd5\uff1b\u800cGAAP\u5247\u8981\u6c42\u66f4\u591a\u5177\u9ad4\u548c\u6a19\u6e96\u5316\u7684\u6703\u8a08\u8655\u7406\u3002\u56e0\u6b64\uff0c\u6703\u8a08\u5e2b\u5fc5\u9808\u719f\u6089\u9019\u5169\u8005\u7684\u7570\u540c\uff0c\u624d\u80fd\u61c9\u5c0d\u4e0d\u540c\u7684\u8ca1\u52d9\u5831\u544a\u9700\u6c42\u3002 2. \u6703\u8a08\u5e2b\u5982\u4f55\u5b78\u7fd2IFRS\u8207GAAP\uff1f 2.1 \u8ca1\u52d9\u5831\u544a\u6e96\u5247\u8ab2\u7a0b\u7684\u91cd\u8981\u6027 \u5c0d\u65bc\u6703\u8a08\u5e2b\u4f86\u8aaa\uff0c\u53c3\u52a0\u8ca1\u52d9\u5831\u544a\u6e96\u5247\u8ab2\u7a0b\u662f\u5b78\u7fd2IFRS\u8207GAAP\u7684\u6700\u4f73\u9014\u5f91\u3002\u9019\u4e9b\u8ab2\u7a0b\u901a\u5e38\u7531\u5c08\u696d\u6a5f\u69cb\u63d0\u4f9b\uff0c\u65e8\u5728\u5e6b\u52a9\u6703\u8a08\u5e2b\u638c\u63e1\u6700\u65b0\u7684\u6703\u8a08\u6a19\u6e96\u548c\u898f\u7bc4\u3002\u8ab2\u7a0b\u5167\u5bb9\u4e0d\u50c5\u6db5\u84cbIFRS\u8207GAAP\u7684\u57fa\u672c\u539f\u5247\uff0c\u9084\u6703\u6df1\u5165\u63a2\u8a0e\u5b83\u5011\u5728\u5be6\u969b\u64cd\u4f5c\u4e2d\u7684\u61c9\u7528\uff0c\u4e26\u901a\u904e\u6848\u4f8b\u5206\u6790\u52a0\u6df1\u5b78\u54e1\u5c0d\u6e96\u5247\u7684\u7406\u89e3\u3002 2.2 \u8ab2\u7a0b\u5167\u5bb9\u6982\u89bd \u5927\u591a\u6578\u8ca1\u52d9\u5831\u544a\u6e96\u5247\u8ab2\u7a0b\u6703\u6db5\u84cb\u4ee5\u4e0b\u4e3b\u8981\u5167\u5bb9\uff1a IFRS\u8207GAAP\u7684\u57fa\u672c\u5dee\u7570\uff1a\u4ecb\u7d39\u5169\u8005\u7684\u6838\u5fc3\u7406\u5ff5\u3001\u4e3b\u8981\u539f\u5247\u53ca\u5176\u5dee\u7570\u3002 \u8cc7\u7522\u8207\u8ca0\u50b5\u7684\u8a08\u50f9\uff1a\u5206\u6790\u5982\u4f55\u5728\u5169\u7a2e\u6e96\u5247\u4e0b\u8a08\u50f9\u548c\u5831\u544a\u8cc7\u7522\u8207\u8ca0\u50b5\u3002 \u6536\u5165\u8a8d\u5b9a\u539f\u5247\uff1a\u63a2\u8a0e\u4e0d\u540c\u6e96\u5247\u4e0b\u7684\u6536\u5165\u8a8d\u5b9a\u6642\u6a5f\u8207\u65b9\u5f0f\u3002 \u8ca1\u52d9\u5831\u8868\u7684\u5448\u73fe\uff1a\u5b78\u7fd2\u5982\u4f55\u6839\u64daIFRS\u8207GAAP\u7684\u8981\u6c42\uff0c\u6e96\u78ba\u7de8\u88fd\u8ca1\u52d9\u5831\u8868\u3002 2.3 \u5be6\u64cd\u8207\u6848\u4f8b\u5206\u6790 \u8ab2\u7a0b\u4e2d\u901a\u5e38\u6703\u52a0\u5165\u5927\u91cf\u5be6\u52d9\u64cd\u4f5c\u548c\u6848\u4f8b\u5206\u6790\uff0c\u5e6b\u52a9\u5b78\u54e1\u5c07\u7406\u8ad6\u77e5\u8b58\u61c9\u7528\u65bc\u5be6\u969b\u5834\u666f\u3002\u9019\u4e9b\u6848\u4f8b\u53ef\u4ee5\u5e6b\u52a9\u5b78\u54e1\u7406\u89e3\u5982\u4f55\u5728\u4e0d\u540c\u60c5\u6cc1\u4e0b\u9078\u64c7\u9069\u7576\u7684\u6703\u8a08\u8655\u7406\u65b9\u6cd5\uff0c\u4e26\u719f\u6089\u5728\u5168\u7403\u7bc4\u570d\u5167\u9032\u884c\u8ca1\u52d9\u5831\u544a\u7684\u6d41\u7a0b\u3002 3. \u8a18\u5e33\u58eb\u8207\u7a05\u52d9\u7533\u5831\u5be6\u52d9 \u9664\u4e86\u638c\u63e1\u8ca1\u52d9\u5831\u544a\u6e96\u5247\u5916\uff0c\u8a18\u5e33\u58eb\u9084\u9700\u8981\u5177\u5099\u8c50\u5bcc\u7684\u7a05\u52d9\u77e5\u8b58\uff0c\u4ee5\u4fbf\u5e6b\u52a9\u4f01\u696d\u6b63\u78ba\u8655\u7406\u7a05\u52d9\u5831\u8868\u3002\u8a18\u5e33\u58eb\u5728\u8655\u7406\u7a05\u52d9\u7533\u5831\u6642\uff0c\u9700\u8981\u6df1\u5165\u4e86\u89e3\u8a18\u5e33\u58eb \u7a05\u52d9\u7533\u5831\u5be6\u52d9\u7684\u5167\u5bb9\uff0c\u9019\u5305\u62ec\u5982\u4f55\u6e96\u5099\u7a05\u52d9\u5831\u8868\u3001\u5982\u4f55\u8a08\u7b97\u61c9\u7e73\u7a05\u6b3e\u4ee5\u53ca\u5982\u4f55\u61c9\u5c0d\u7a05\u52d9\u5be9\u6838\u7b49\u554f\u984c\u3002 4. \u9032\u4fee\u8207\u66f4\u65b0\uff1a\u6703\u8a08\u5e2b\u7684\u6301\u7e8c\u5b78\u7fd2 \u6703\u8a08\u6e96\u5247\u548c\u7a05\u6cd5\u4e0d\u65b7\u8b8a\u5316\uff0c\u56e0\u6b64\u6703\u8a08\u5e2b\u548c\u8a18\u5e33\u58eb\u5fc5\u9808\u5b9a\u671f\u9032\u884c\u5c08\u696d\u9032\u4fee\u3002\u53c3\u52a0\u8a18\u5e33\u58eb \u9032\u4fee\u8ab2\u7a0b\uff0c\u4e0d\u50c5\u80fd\u4fdd\u6301\u5c08\u696d\u77e5\u8b58\u7684\u66f4\u65b0\uff0c\u9084\u80fd\u63d0\u9ad8\u5de5\u4f5c\u4e2d\u7684\u554f\u984c\u89e3\u6c7a\u80fd\u529b\uff0c\u61c9\u5c0d\u65e5\u76ca\u8907\u96dc\u7684\u8ca1\u52d9\u5831\u544a\u8207\u7a05\u52d9\u6311\u6230\u3002\u8a18\u5e33\u58eb \u7b54\u6848 5. \u7d50\u8a9e \u5728\u73fe\u4ee3\u5546\u696d\u74b0\u5883\u4e2d\uff0c\u6703\u8a08\u5e2b\u7684\u89d2\u8272\u4e0d\u50c5\u9650\u65bc\u8a18\u5e33\u548c\u5831\u544a\uff0c\u9084\u64d4\u8ca0\u8457\u78ba\u4fdd\u8ca1\u52d9\u900f\u660e\u3001\u898f\u7bc4\u904b\u4f5c\u548c\u5408\u898f\u7a05\u52d9\u8655\u7406\u7684\u91cd\u8981\u4efb\u52d9\u3002\u901a\u904e\u5b78\u7fd2IFRS\u8207GAAP\u7684\u8ca1\u52d9\u5831\u544a\u6e96\u5247\uff0c\u6703\u8a08\u5e2b\u80fd\u5920\u63d0\u9ad8\u81ea\u8eab\u7684\u5c08\u696d\u7d20\u8cea\uff0c\u70ba\u4f01\u696d\u63d0\u4f9b\u66f4\u7cbe\u78ba\u7684\u8ca1\u52d9\u4fe1\u606f\u3002\u540c\u6642\uff0c\u4f5c\u70ba\u8a18\u5e33\u58eb\uff0c\u4e86\u89e3\u8a18\u5e33\u58eb \u7a05\u52d9\u76f8\u95dc\u6cd5\u898f\u8207\u8a18\u5e33\u58eb \u7a05\u52d9\u76f8\u95dc\u6cd5\u898f\u6982\u8981\u7684\u57fa\u672c\u6982\u5ff5\u548c\u904b\u4f5c\u6d41\u7a0b\uff0c\u6709\u52a9\u65bc\u63d0\u5347\u5728\u7a05\u52d9\u9818\u57df\u7684\u5c08\u696d\u80fd\u529b\u3002\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.attorneytaiwan.com\/news\/2025\/01\/08\/accounting-17\/\" \/>\n<meta property=\"og:site_name\" content=\"My Blog\" \/>\n<meta property=\"article:published_time\" content=\"2025-01-08T12:57:21+00:00\" \/>\n<meta name=\"author\" content=\"renee\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"renee\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.attorneytaiwan.com\\\/news\\\/2025\\\/01\\\/08\\\/accounting-17\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.attorneytaiwan.com\\\/news\\\/2025\\\/01\\\/08\\\/accounting-17\\\/\"},\"author\":{\"name\":\"renee\",\"@id\":\"https:\\\/\\\/www.attorneytaiwan.com\\\/news\\\/#\\\/schema\\\/person\\\/3d5bf4b0363fcd7027f38734b2864630\"},\"headline\":\"\u6703\u8a08\u5e2b\u7684\u8ca1\u52d9\u5831\u544a\u6e96\u5247\u8ab2\u7a0b\uff1a\u4e86\u89e3IFRS\u8207GAAP\",\"datePublished\":\"2025-01-08T12:57:21+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.attorneytaiwan.com\\\/news\\\/2025\\\/01\\\/08\\\/accounting-17\\\/\"},\"wordCount\":35,\"articleSection\":[\"Accounting\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.attorneytaiwan.com\\\/news\\\/2025\\\/01\\\/08\\\/accounting-17\\\/\",\"url\":\"https:\\\/\\\/www.attorneytaiwan.com\\\/news\\\/2025\\\/01\\\/08\\\/accounting-17\\\/\",\"name\":\"\u6703\u8a08\u5e2b\u7684\u8ca1\u52d9\u5831\u544a\u6e96\u5247\u8ab2\u7a0b\uff1a\u4e86\u89e3IFRS\u8207GAAP - My Blog\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.attorneytaiwan.com\\\/news\\\/#website\"},\"datePublished\":\"2025-01-08T12:57:21+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/www.attorneytaiwan.com\\\/news\\\/#\\\/schema\\\/person\\\/3d5bf4b0363fcd7027f38734b2864630\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.attorneytaiwan.com\\\/news\\\/2025\\\/01\\\/08\\\/accounting-17\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.attorneytaiwan.com\\\/news\\\/2025\\\/01\\\/08\\\/accounting-17\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.attorneytaiwan.com\\\/news\\\/2025\\\/01\\\/08\\\/accounting-17\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.attorneytaiwan.com\\\/news\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"\u6703\u8a08\u5e2b\u7684\u8ca1\u52d9\u5831\u544a\u6e96\u5247\u8ab2\u7a0b\uff1a\u4e86\u89e3IFRS\u8207GAAP\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.attorneytaiwan.com\\\/news\\\/#website\",\"url\":\"https:\\\/\\\/www.attorneytaiwan.com\\\/news\\\/\",\"name\":\"My Blog\",\"description\":\"My WordPress Blog\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.attorneytaiwan.com\\\/news\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.attorneytaiwan.com\\\/news\\\/#\\\/schema\\\/person\\\/3d5bf4b0363fcd7027f38734b2864630\",\"name\":\"renee\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/086ace64d8facf6c1962ba1ea062623c81ef970c5942bf80d9e1679a547a492a?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/086ace64d8facf6c1962ba1ea062623c81ef970c5942bf80d9e1679a547a492a?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/086ace64d8facf6c1962ba1ea062623c81ef970c5942bf80d9e1679a547a492a?s=96&d=mm&r=g\",\"caption\":\"renee\"},\"url\":\"https:\\\/\\\/www.attorneytaiwan.com\\\/news\\\/author\\\/renee\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"\u6703\u8a08\u5e2b\u7684\u8ca1\u52d9\u5831\u544a\u6e96\u5247\u8ab2\u7a0b\uff1a\u4e86\u89e3IFRS\u8207GAAP - My Blog","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.attorneytaiwan.com\/news\/2025\/01\/08\/accounting-17\/","og_locale":"en_US","og_type":"article","og_title":"\u6703\u8a08\u5e2b\u7684\u8ca1\u52d9\u5831\u544a\u6e96\u5247\u8ab2\u7a0b\uff1a\u4e86\u89e3IFRS\u8207GAAP - My Blog","og_description":"\u5728\u5168\u7403\u5316\u7684\u5546\u696d\u74b0\u5883\u4e2d\uff0c\u6703\u8a08\u5831\u544a\u6a19\u6e96\u5c0d\u4f01\u696d\u8ca1\u52d9\u900f\u660e\u5ea6\u548c\u8de8\u570b\u71df\u904b\u81f3\u95dc\u91cd\u8981\u3002\u4e0d\u540c\u7684\u570b\u5bb6\u548c\u5730\u5340\u5c0d\u8ca1\u52d9\u5831\u544a\u6709\u5404\u81ea\u7684\u8981\u6c42\uff0c\u5176\u4e2d\u6700\u70ba\u5ee3\u6cdb\u63a1\u7528\u7684\u5169\u5927\u6e96\u5247\u662f\u570b\u969b\u8ca1\u52d9\u5831\u544a\u6e96\u5247\uff08IFRS\uff09\u548c\u7f8e\u570b\u4e00\u822c\u516c\u8a8d\u6703\u8a08\u539f\u5247\uff08GAAP\uff09\u3002\u5c0d\u65bc\u6703\u8a08\u5e2b\u4f86\u8aaa\uff0c\u719f\u6089\u9019\u5169\u5957\u6e96\u5247\u4e26\u638c\u63e1\u5b83\u5011\u7684\u5dee\u7570\u548c\u61c9\u7528\uff0c\u5c0d\u65bc\u63d0\u5347\u5c08\u696d\u80fd\u529b\u81f3\u95dc\u91cd\u8981\u3002\u672c\u6587\u5c07\u63a2\u8a0e\u6703\u8a08\u5e2b\u5982\u4f55\u901a\u904e\u8ca1\u52d9\u5831\u544a\u6e96\u5247\u8ab2\u7a0b\uff0c\u6df1\u5165\u4e86\u89e3IFRS\u8207GAAP\u3002 1. \u70ba\u4f55\u6703\u8a08\u5e2b\u9700\u638c\u63e1IFRS\u8207GAAP\uff1f 1.1 \u570b\u969b\u8ca1\u52d9\u5831\u544a\u6e96\u5247\uff08IFRS\uff09 IFRS\u662f\u4e00\u5957\u7531\u570b\u969b\u6703\u8a08\u6e96\u5247\u7406\u4e8b\u6703\uff08IASB\uff09\u5236\u5b9a\u7684\u5168\u7403\u6027\u6703\u8a08\u6e96\u5247\uff0c\u65e8\u5728\u63d0\u5347\u8ca1\u52d9\u5831\u544a\u7684\u900f\u660e\u5ea6\u548c\u4e00\u81f4\u6027\u3002IFRS\u9069\u7528\u65bc\u5168\u7403\u5927\u90e8\u5206\u570b\u5bb6\uff0c\u7279\u5225\u662f\u5728\u6b50\u6d32\u3001\u4e9e\u6d32\u548c\u975e\u6d32\u7b49\u5730\u5340\u3002\u5c0d\u65bc\u5f9e\u4e8b\u8de8\u570b\u696d\u52d9\u7684\u4f01\u696d\u4f86\u8aaa\uff0cIFRS\u7684\u61c9\u7528\u80fd\u5920\u7c21\u5316\u8ca1\u52d9\u5831\u544a\u904e\u7a0b\uff0c\u63d0\u9ad8\u8207\u5176\u4ed6\u570b\u5bb6\u4f01\u696d\u7684\u517c\u5bb9\u6027\uff0c\u4e26\u4fc3\u9032\u6295\u8cc7\u8005\u5c0d\u4f01\u696d\u8ca1\u52d9\u72c0\u6cc1\u7684\u7406\u89e3\u3002 1.2 \u7f8e\u570b\u4e00\u822c\u516c\u8a8d\u6703\u8a08\u539f\u5247\uff08GAAP\uff09 GAAP\u662f\u7f8e\u570b\u7684\u6703\u8a08\u6a19\u6e96\uff0c\u9069\u7528\u65bc\u5728\u7f8e\u570b\u8a3b\u518a\u7684\u6240\u6709\u4f01\u696d\u3002\u8207IFRS\u76f8\u6bd4\uff0cGAAP\u66f4\u6ce8\u91cd\u7d30\u7bc0\uff0c\u5c0d\u6703\u8a08\u8655\u7406\u7684\u898f\u7bc4\u8981\u6c42\u8f03\u70ba\u8a73\u7d30\uff0c\u4e26\u4e14\u66f4\u5f37\u8abf\u5c0d\u500b\u5225\u4ea4\u6613\u7684\u6703\u8a08\u8655\u7406\u65b9\u6cd5\u3002\u96d6\u7136GAAP\u5728\u7f8e\u570b\u5360\u4e3b\u5c0e\u5730\u4f4d\uff0c\u4f46\u96a8\u8457\u5168\u7403\u5316\u9032\u7a0b\u7684\u63a8\u9032\uff0c\u8d8a\u4f86\u8d8a\u591a\u7684\u7f8e\u570b\u4f01\u696d\u958b\u59cb\u8003\u616e\u63a1\u7528IFRS\uff0c\u5c24\u5176\u662f\u5728\u570b\u969b\u64f4\u5f35\u548c\u8de8\u5883\u6295\u8cc7\u65b9\u9762\u3002 1.3 \u5dee\u7570\u5206\u6790 IFRS\u8207GAAP\u5728\u67d0\u4e9b\u65b9\u9762\u6709\u986f\u8457\u5dee\u7570\uff0c\u5c24\u5176\u662f\u5728\u8cc7\u7522\u8a08\u50f9\u3001\u6536\u5165\u8a8d\u5b9a\u548c\u5831\u8868\u5448\u73fe\u65b9\u5f0f\u7b49\u9818\u57df\u3002\u4f8b\u5982\uff0cIFRS\u8f03\u70ba\u9748\u6d3b\uff0c\u5141\u8a31\u4f01\u696d\u6839\u64da\u60c5\u6cc1\u9078\u64c7\u4e0d\u540c\u7684\u6703\u8a08\u8655\u7406\u65b9\u6cd5\uff1b\u800cGAAP\u5247\u8981\u6c42\u66f4\u591a\u5177\u9ad4\u548c\u6a19\u6e96\u5316\u7684\u6703\u8a08\u8655\u7406\u3002\u56e0\u6b64\uff0c\u6703\u8a08\u5e2b\u5fc5\u9808\u719f\u6089\u9019\u5169\u8005\u7684\u7570\u540c\uff0c\u624d\u80fd\u61c9\u5c0d\u4e0d\u540c\u7684\u8ca1\u52d9\u5831\u544a\u9700\u6c42\u3002 2. \u6703\u8a08\u5e2b\u5982\u4f55\u5b78\u7fd2IFRS\u8207GAAP\uff1f 2.1 \u8ca1\u52d9\u5831\u544a\u6e96\u5247\u8ab2\u7a0b\u7684\u91cd\u8981\u6027 \u5c0d\u65bc\u6703\u8a08\u5e2b\u4f86\u8aaa\uff0c\u53c3\u52a0\u8ca1\u52d9\u5831\u544a\u6e96\u5247\u8ab2\u7a0b\u662f\u5b78\u7fd2IFRS\u8207GAAP\u7684\u6700\u4f73\u9014\u5f91\u3002\u9019\u4e9b\u8ab2\u7a0b\u901a\u5e38\u7531\u5c08\u696d\u6a5f\u69cb\u63d0\u4f9b\uff0c\u65e8\u5728\u5e6b\u52a9\u6703\u8a08\u5e2b\u638c\u63e1\u6700\u65b0\u7684\u6703\u8a08\u6a19\u6e96\u548c\u898f\u7bc4\u3002\u8ab2\u7a0b\u5167\u5bb9\u4e0d\u50c5\u6db5\u84cbIFRS\u8207GAAP\u7684\u57fa\u672c\u539f\u5247\uff0c\u9084\u6703\u6df1\u5165\u63a2\u8a0e\u5b83\u5011\u5728\u5be6\u969b\u64cd\u4f5c\u4e2d\u7684\u61c9\u7528\uff0c\u4e26\u901a\u904e\u6848\u4f8b\u5206\u6790\u52a0\u6df1\u5b78\u54e1\u5c0d\u6e96\u5247\u7684\u7406\u89e3\u3002 2.2 \u8ab2\u7a0b\u5167\u5bb9\u6982\u89bd \u5927\u591a\u6578\u8ca1\u52d9\u5831\u544a\u6e96\u5247\u8ab2\u7a0b\u6703\u6db5\u84cb\u4ee5\u4e0b\u4e3b\u8981\u5167\u5bb9\uff1a IFRS\u8207GAAP\u7684\u57fa\u672c\u5dee\u7570\uff1a\u4ecb\u7d39\u5169\u8005\u7684\u6838\u5fc3\u7406\u5ff5\u3001\u4e3b\u8981\u539f\u5247\u53ca\u5176\u5dee\u7570\u3002 \u8cc7\u7522\u8207\u8ca0\u50b5\u7684\u8a08\u50f9\uff1a\u5206\u6790\u5982\u4f55\u5728\u5169\u7a2e\u6e96\u5247\u4e0b\u8a08\u50f9\u548c\u5831\u544a\u8cc7\u7522\u8207\u8ca0\u50b5\u3002 \u6536\u5165\u8a8d\u5b9a\u539f\u5247\uff1a\u63a2\u8a0e\u4e0d\u540c\u6e96\u5247\u4e0b\u7684\u6536\u5165\u8a8d\u5b9a\u6642\u6a5f\u8207\u65b9\u5f0f\u3002 \u8ca1\u52d9\u5831\u8868\u7684\u5448\u73fe\uff1a\u5b78\u7fd2\u5982\u4f55\u6839\u64daIFRS\u8207GAAP\u7684\u8981\u6c42\uff0c\u6e96\u78ba\u7de8\u88fd\u8ca1\u52d9\u5831\u8868\u3002 2.3 \u5be6\u64cd\u8207\u6848\u4f8b\u5206\u6790 \u8ab2\u7a0b\u4e2d\u901a\u5e38\u6703\u52a0\u5165\u5927\u91cf\u5be6\u52d9\u64cd\u4f5c\u548c\u6848\u4f8b\u5206\u6790\uff0c\u5e6b\u52a9\u5b78\u54e1\u5c07\u7406\u8ad6\u77e5\u8b58\u61c9\u7528\u65bc\u5be6\u969b\u5834\u666f\u3002\u9019\u4e9b\u6848\u4f8b\u53ef\u4ee5\u5e6b\u52a9\u5b78\u54e1\u7406\u89e3\u5982\u4f55\u5728\u4e0d\u540c\u60c5\u6cc1\u4e0b\u9078\u64c7\u9069\u7576\u7684\u6703\u8a08\u8655\u7406\u65b9\u6cd5\uff0c\u4e26\u719f\u6089\u5728\u5168\u7403\u7bc4\u570d\u5167\u9032\u884c\u8ca1\u52d9\u5831\u544a\u7684\u6d41\u7a0b\u3002 3. \u8a18\u5e33\u58eb\u8207\u7a05\u52d9\u7533\u5831\u5be6\u52d9 \u9664\u4e86\u638c\u63e1\u8ca1\u52d9\u5831\u544a\u6e96\u5247\u5916\uff0c\u8a18\u5e33\u58eb\u9084\u9700\u8981\u5177\u5099\u8c50\u5bcc\u7684\u7a05\u52d9\u77e5\u8b58\uff0c\u4ee5\u4fbf\u5e6b\u52a9\u4f01\u696d\u6b63\u78ba\u8655\u7406\u7a05\u52d9\u5831\u8868\u3002\u8a18\u5e33\u58eb\u5728\u8655\u7406\u7a05\u52d9\u7533\u5831\u6642\uff0c\u9700\u8981\u6df1\u5165\u4e86\u89e3\u8a18\u5e33\u58eb \u7a05\u52d9\u7533\u5831\u5be6\u52d9\u7684\u5167\u5bb9\uff0c\u9019\u5305\u62ec\u5982\u4f55\u6e96\u5099\u7a05\u52d9\u5831\u8868\u3001\u5982\u4f55\u8a08\u7b97\u61c9\u7e73\u7a05\u6b3e\u4ee5\u53ca\u5982\u4f55\u61c9\u5c0d\u7a05\u52d9\u5be9\u6838\u7b49\u554f\u984c\u3002 4. \u9032\u4fee\u8207\u66f4\u65b0\uff1a\u6703\u8a08\u5e2b\u7684\u6301\u7e8c\u5b78\u7fd2 \u6703\u8a08\u6e96\u5247\u548c\u7a05\u6cd5\u4e0d\u65b7\u8b8a\u5316\uff0c\u56e0\u6b64\u6703\u8a08\u5e2b\u548c\u8a18\u5e33\u58eb\u5fc5\u9808\u5b9a\u671f\u9032\u884c\u5c08\u696d\u9032\u4fee\u3002\u53c3\u52a0\u8a18\u5e33\u58eb \u9032\u4fee\u8ab2\u7a0b\uff0c\u4e0d\u50c5\u80fd\u4fdd\u6301\u5c08\u696d\u77e5\u8b58\u7684\u66f4\u65b0\uff0c\u9084\u80fd\u63d0\u9ad8\u5de5\u4f5c\u4e2d\u7684\u554f\u984c\u89e3\u6c7a\u80fd\u529b\uff0c\u61c9\u5c0d\u65e5\u76ca\u8907\u96dc\u7684\u8ca1\u52d9\u5831\u544a\u8207\u7a05\u52d9\u6311\u6230\u3002\u8a18\u5e33\u58eb \u7b54\u6848 5. \u7d50\u8a9e \u5728\u73fe\u4ee3\u5546\u696d\u74b0\u5883\u4e2d\uff0c\u6703\u8a08\u5e2b\u7684\u89d2\u8272\u4e0d\u50c5\u9650\u65bc\u8a18\u5e33\u548c\u5831\u544a\uff0c\u9084\u64d4\u8ca0\u8457\u78ba\u4fdd\u8ca1\u52d9\u900f\u660e\u3001\u898f\u7bc4\u904b\u4f5c\u548c\u5408\u898f\u7a05\u52d9\u8655\u7406\u7684\u91cd\u8981\u4efb\u52d9\u3002\u901a\u904e\u5b78\u7fd2IFRS\u8207GAAP\u7684\u8ca1\u52d9\u5831\u544a\u6e96\u5247\uff0c\u6703\u8a08\u5e2b\u80fd\u5920\u63d0\u9ad8\u81ea\u8eab\u7684\u5c08\u696d\u7d20\u8cea\uff0c\u70ba\u4f01\u696d\u63d0\u4f9b\u66f4\u7cbe\u78ba\u7684\u8ca1\u52d9\u4fe1\u606f\u3002\u540c\u6642\uff0c\u4f5c\u70ba\u8a18\u5e33\u58eb\uff0c\u4e86\u89e3\u8a18\u5e33\u58eb \u7a05\u52d9\u76f8\u95dc\u6cd5\u898f\u8207\u8a18\u5e33\u58eb \u7a05\u52d9\u76f8\u95dc\u6cd5\u898f\u6982\u8981\u7684\u57fa\u672c\u6982\u5ff5\u548c\u904b\u4f5c\u6d41\u7a0b\uff0c\u6709\u52a9\u65bc\u63d0\u5347\u5728\u7a05\u52d9\u9818\u57df\u7684\u5c08\u696d\u80fd\u529b\u3002","og_url":"https:\/\/www.attorneytaiwan.com\/news\/2025\/01\/08\/accounting-17\/","og_site_name":"My Blog","article_published_time":"2025-01-08T12:57:21+00:00","author":"renee","twitter_card":"summary_large_image","twitter_misc":{"Written by":"renee","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.attorneytaiwan.com\/news\/2025\/01\/08\/accounting-17\/#article","isPartOf":{"@id":"https:\/\/www.attorneytaiwan.com\/news\/2025\/01\/08\/accounting-17\/"},"author":{"name":"renee","@id":"https:\/\/www.attorneytaiwan.com\/news\/#\/schema\/person\/3d5bf4b0363fcd7027f38734b2864630"},"headline":"\u6703\u8a08\u5e2b\u7684\u8ca1\u52d9\u5831\u544a\u6e96\u5247\u8ab2\u7a0b\uff1a\u4e86\u89e3IFRS\u8207GAAP","datePublished":"2025-01-08T12:57:21+00:00","mainEntityOfPage":{"@id":"https:\/\/www.attorneytaiwan.com\/news\/2025\/01\/08\/accounting-17\/"},"wordCount":35,"articleSection":["Accounting"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/www.attorneytaiwan.com\/news\/2025\/01\/08\/accounting-17\/","url":"https:\/\/www.attorneytaiwan.com\/news\/2025\/01\/08\/accounting-17\/","name":"\u6703\u8a08\u5e2b\u7684\u8ca1\u52d9\u5831\u544a\u6e96\u5247\u8ab2\u7a0b\uff1a\u4e86\u89e3IFRS\u8207GAAP - My Blog","isPartOf":{"@id":"https:\/\/www.attorneytaiwan.com\/news\/#website"},"datePublished":"2025-01-08T12:57:21+00:00","author":{"@id":"https:\/\/www.attorneytaiwan.com\/news\/#\/schema\/person\/3d5bf4b0363fcd7027f38734b2864630"},"breadcrumb":{"@id":"https:\/\/www.attorneytaiwan.com\/news\/2025\/01\/08\/accounting-17\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.attorneytaiwan.com\/news\/2025\/01\/08\/accounting-17\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.attorneytaiwan.com\/news\/2025\/01\/08\/accounting-17\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.attorneytaiwan.com\/news\/"},{"@type":"ListItem","position":2,"name":"\u6703\u8a08\u5e2b\u7684\u8ca1\u52d9\u5831\u544a\u6e96\u5247\u8ab2\u7a0b\uff1a\u4e86\u89e3IFRS\u8207GAAP"}]},{"@type":"WebSite","@id":"https:\/\/www.attorneytaiwan.com\/news\/#website","url":"https:\/\/www.attorneytaiwan.com\/news\/","name":"My Blog","description":"My WordPress Blog","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.attorneytaiwan.com\/news\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.attorneytaiwan.com\/news\/#\/schema\/person\/3d5bf4b0363fcd7027f38734b2864630","name":"renee","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/086ace64d8facf6c1962ba1ea062623c81ef970c5942bf80d9e1679a547a492a?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/086ace64d8facf6c1962ba1ea062623c81ef970c5942bf80d9e1679a547a492a?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/086ace64d8facf6c1962ba1ea062623c81ef970c5942bf80d9e1679a547a492a?s=96&d=mm&r=g","caption":"renee"},"url":"https:\/\/www.attorneytaiwan.com\/news\/author\/renee\/"}]}},"jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/www.attorneytaiwan.com\/news\/wp-json\/wp\/v2\/posts\/1138","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.attorneytaiwan.com\/news\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.attorneytaiwan.com\/news\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.attorneytaiwan.com\/news\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.attorneytaiwan.com\/news\/wp-json\/wp\/v2\/comments?post=1138"}],"version-history":[{"count":1,"href":"https:\/\/www.attorneytaiwan.com\/news\/wp-json\/wp\/v2\/posts\/1138\/revisions"}],"predecessor-version":[{"id":1139,"href":"https:\/\/www.attorneytaiwan.com\/news\/wp-json\/wp\/v2\/posts\/1138\/revisions\/1139"}],"wp:attachment":[{"href":"https:\/\/www.attorneytaiwan.com\/news\/wp-json\/wp\/v2\/media?parent=1138"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.attorneytaiwan.com\/news\/wp-json\/wp\/v2\/categories?post=1138"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.attorneytaiwan.com\/news\/wp-json\/wp\/v2\/tags?post=1138"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}