{"id":1357,"date":"2011-10-20T19:08:32","date_gmt":"2011-10-20T11:08:32","guid":{"rendered":"https:\/\/insurance.vincent-chen.com\/tw\/?p=1357"},"modified":"2020-10-26T19:08:57","modified_gmt":"2020-10-26T11:08:57","slug":"%e5%b0%8e%e5%85%a5ifrs-%e8%91%a3%e4%ba%8b%e6%9c%83%e6%b1%ba%e7%ae%97%e8%ae%8a%e9%9d%a9%e5%a4%a7","status":"publish","type":"post","link":"https:\/\/insurance.vincent-chen.com\/tw\/%e5%b0%8e%e5%85%a5ifrs-%e8%91%a3%e4%ba%8b%e6%9c%83%e6%b1%ba%e7%ae%97%e8%ae%8a%e9%9d%a9%e5%a4%a7\/","title":{"rendered":"\u5c0e\u5165IFRS \u8463\u4e8b\u6703\u6c7a\u7b97\u8b8a\u9769\u5927"},"content":{"rendered":"<p>\u3010\u5de5\u5546\u6642\u5831\uff0f\u8a18\u8005\u5f35\u570b\u4ec1\uff0f\u53f0\u5317\u5831\u5c0e\u30112011-10-20<\/p>\n<p>\u4e0a\u5e02\u6ac3\u516c\u53f8\u5c0e\u5165\u570b\u969b\u6703\u8a08\u6e96\u5247\uff08IFRS\uff09\uff0c\u4e0d\u50c5\u662f\u8ca1\u6703\u90e8\u9580\u5de5\u4f5c\u5927\u8abf\u6574\uff0c\u8463\u4e8b\u6703\u7684\u300c\u8463\u4e8b\u5927\u4eba\u300d\u8fa6\u7406\u6c7a\u7b97\u4e5f\u5c07\u767c\u751f\u91cd\u5927\u8b8a\u9769\uff0c\u8ca1\u52d9\u5831\u8868\u3001\u71df\u696d\u5831\u544a\u66f8\u53ca\u76c8\u9918\u5206\u914d\u8868\u90fd\u6709\u6539\u8b8a\uff0c\u8463\u4e8b\u5011\u4e0d\u53ef\u4e0d\u660e\u5bdf\u3002<\/p>\n<p>\u516c\u53f8\u8463\u4e8b\u6703\u7684\u8077\u6b0a\u4e4b\u4e00\u5c31\u662f\u6bcf\u4e00\u6703\u8a08\u5e74\u5ea6\u7d42\u4e86\u6642\uff0c\u5fc5\u9808\u8981\u8fa6\u7406\u6c7a\u7b97\u4f5c\u696d\uff0c\u5be9\u6838\u8ca1\u6703\u90e8\u9580\u7de8\u88fd\u7684\u8ca1\u52d9\u5831\u8868\u3001\u71df\u696d\u5831\u544a\u66f8\u53ca\u76c8\u9918\u5206\u914d\u8868\u7b49\u4e09\u9805\u6c7a\u7b97\u5831\u8868\u3002<\/p>\n<p><!--more--><\/p>\n<p>\u52e4\u696d\u773e\u4fe1\u6703\u8a08\u5e2b\u5deb\u946b\u8868\u793a\uff0c\u516c\u53f8\u63a1\u884cIFRS\u4e4b\u5f8c\uff0c\u95dc\u65bc\u8ca1\u5831\u7b49\u4e09\u9805\u6c7a\u7b97\u5831\u8868\uff0c\u7684\u78ba\u662f\u6709\u76f8\u7576\u4e0d\u540c\u7684\u8abf\u6574\uff0c\u8463\u4e8b\u6703\u5be9\u6838\u7de8\u88fd\u9019\u4e09\u9805\u5831\u8868\u6642\u9700\u8981\u52a0\u4ee5\u6ce8\u610f\u3002<\/p>\n<p>\u4f8b\u5982\uff0cIFRS\u5c0d\u65bc\u6bcd\u5b50\u516c\u53f8\u7b49\u96c6\u5718\u4f01\u696d\uff0c\u898f\u5b9a\u5fc5\u9808\u63a1\u884c\u300c\u5408\u4f75\u8ca1\u52d9\u5831\u8868\u300d\u3002\u56e0\u6b64\u5c31\u4e0a\u5e02\u6ac3\u7b49\u516c\u53f8\u800c\u8a00\uff0c\u5982\u8a72\u4e0a\u5e02\u6ac3\u516c\u53f8\u662f\u6bcd\u516c\u53f8\uff0c\u5176\u5c0d\u5916\u6b63\u5f0f\u767c\u5e03\u7684\u61c9\u8a72\u662f\u300c\u5408\u4f75\u8ca1\u52d9\u5831\u8868\u300d\u3002<\/p>\n<p>\u4e0d\u904e\u5deb\u946b\u6307\u51fa\uff0c\u4e0a\u5e02\u6ac3\u516c\u53f8\u8981\u7533\u5831\u71df\u6240\u7a05\uff0c\u6216\u8005\u8981\u5206\u914d\u76c8\u9918\uff0c\u90a3\u9ebc\u6bcd\u516c\u53f8\u4ecd\u7136\u662f\u4ee5\u6bcd\u516c\u53f8\u7684\u500b\u9ad4\u8ca1\u52d9\u5831\u8868\u4f5c\u57fa\u790e\uff0c\u4e5f\u5c31\u662f\u96c6\u5718\u6bcd\u516c\u53f8\u8463\u4e8b\u6703\u63d0\u4ea4\u80a1\u6771\u5e38\u6703\u901a\u904e\u7684\u8ca1\u52d9\u5831\u8868\uff0c\u61c9\u8a72\u662f\u5c0d\u5916\u8981\u76e1\u63ed\u9732\u8cac\u4efb\u7684\u300c\u5408\u4f75\u8ca1\u52d9\u5831\u8868\u300d\uff0c\u800c\u6bcd\u516c\u53f8\u64da\u4ee5\u5206\u914d\u76c8\u9918\u7684\u5831\u8868\uff0c\u9084\u662f\u6bcd\u516c\u53f8\u500b\u9ad4\u7684\u8ca1\u52d9\u5831\u8868\uff1b\u672a\u4f86\u4e0a\u5e02\u6ac3\u516c\u53f8\u7684\u96c6\u5718\u4f01\u696d\uff0c\u5c07\u56e0\u6b64\u6703\u6709\u9019\u5169\u4efd\u8ca1\u5831\u3002<\/p>\n<p>\u4e0a\u5e02\u6ac3\u516c\u53f8\u7684\u71df\u696d\u5831\u544a\u66f8\uff0c\u4e3b\u8981\u662f\u8981\u7de8\u5beb\u5305\u62ec\u7d93\u71df\u65b9\u91dd\u3001\u5be6\u65bd\u6982\u6cc1\u3001\u71df\u696d\u8a08\u756b\u5be6\u65bd\u6210\u679c\u3001\u71df\u696d\u6536\u652f\u9810\u7b97\u57f7\u884c\u60c5\u5f62\u3001\u7372\u5229\u80fd\u529b\u5206\u6790\u3001\u7814\u767c\u72c0\u6cc1\u7b49\u5167\u5bb9\uff0c\u5c46\u6642\u8981\u6839\u64da\u5408\u4f75\u8ca1\u5831\u6216\u6bcd\u516c\u53f8\u500b\u9ad4\u8ca1\u5831\u4f86\u7de8\u5beb\u5462\uff1f<\/p>\n<p>\u5deb\u946b\u8868\u793a\uff0c\u4f9d\u5546\u696d\u6703\u8a08\u6cd5\u898f\u5b9a\uff0c\u61c9\u4ee5\u64da\u4ee5\u6c7a\u7b97\u5206\u914d\u7684\u300c\u6bcd\u516c\u53f8\u500b\u9ad4\u8ca1\u52d9\u5831\u8868\u300d\u70ba\u6e96\u3002<\/p>\n<p>\u81f3\u65bc\u76c8\u9918\u5206\u914d\u8868\u8981\u4ee5\u90a3\u500b\u5831\u8868\u70ba\u6e96\u64da\u5462\uff1f<\/p>\n<p>\u5deb\u946b\u8aaa\uff0c\u6211\u570b\u73fe\u884c\u76c8\u9918\u5206\u914d\uff0c\u4fc2\u4ee5\u672c\u671f\u640d\u76ca\uff0c\u53ef\u80fd\u5305\u62ec\u671f\u521d\u672a\u5206\u914d\u76c8\u9918\u70ba\u57fa\u790e\u3002\u56e0\u6b64\u516c\u53f8\u662f\u4ee5\u6bcd\u516c\u53f8\u500b\u9ad4\u8ca1\u5831\u70ba\u6c7a\u7b97\u76c8\u9918\u5206\u914d\u7684\u4f9d\u64da\u3002<\/p>\n<p>\u63a1\u884cIFRS\u5f8c\uff0c\u5deb\u946b\u8a8d\u70ba\uff0c\u4ecd\u61c9\u4ee5\u300c\u6bcd\u516c\u53f8\u500b\u9ad4\u8ca1\u52d9\u5831\u8868\u300d\u70ba\u6e96\uff0c\u800c\u4e0d\u662f\u7528\u6bcd\u516c\u53f8\u5728\u4ea4\u6613\u5e02\u5834\u516c\u544a\u7684\u300c\u5408\u4f75\u8ca1\u52d9\u5831\u8868\u300d\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u3010\u5de5\u5546\u6642\u5831\uff0f\u8a18\u8005\u5f35\u570b\u4ec1\uff0f\u53f0\u5317\u5831\u5c0e\u30112011-10-20 \u4e0a\u5e02\u6ac3\u516c\u53f8\u5c0e\u5165\u570b\u969b\u6703\u8a08\u6e96\u5247\uff08IFRS\uff09\uff0c\u4e0d\u50c5\u662f\u8ca1\u6703\u90e8\u9580&hellip;&nbsp;<a href=\"https:\/\/insurance.vincent-chen.com\/tw\/%e5%b0%8e%e5%85%a5ifrs-%e8%91%a3%e4%ba%8b%e6%9c%83%e6%b1%ba%e7%ae%97%e8%ae%8a%e9%9d%a9%e5%a4%a7\/\" class=\"\" rel=\"bookmark\">Read More &raquo;<span class=\"screen-reader-text\">\u5c0e\u5165IFRS \u8463\u4e8b\u6703\u6c7a\u7b97\u8b8a\u9769\u5927<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"nf_dc_page":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"neve_meta_sidebar":"","neve_meta_container":"","neve_meta_enable_content_width":"off","neve_meta_content_width":0,"neve_meta_title_alignment":"","neve_meta_author_avatar":"","neve_post_elements_order":"","neve_meta_disable_header":"","neve_meta_disable_footer":"","neve_meta_disable_title":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,2],"tags":[],"class_list":["post-1357","post","type-post","status-publish","format-standard","hentry","category-taiwan","category-news"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/posts\/1357","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/comments?post=1357"}],"version-history":[{"count":1,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/posts\/1357\/revisions"}],"predecessor-version":[{"id":1358,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/posts\/1357\/revisions\/1358"}],"wp:attachment":[{"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/media?parent=1357"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/categories?post=1357"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/tags?post=1357"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}