{"id":286,"date":"2011-09-05T09:56:02","date_gmt":"2011-09-05T01:56:02","guid":{"rendered":"https:\/\/insurance.vincent-chen.com\/tw\/?p=286"},"modified":"2020-09-20T09:56:53","modified_gmt":"2020-09-20T01:56:53","slug":"%e5%90%84%e5%9c%8b%e6%8e%a1%e7%94%a8ifrs%e5%8e%9f%e5%9b%a0","status":"publish","type":"post","link":"https:\/\/insurance.vincent-chen.com\/tw\/%e5%90%84%e5%9c%8b%e6%8e%a1%e7%94%a8ifrs%e5%8e%9f%e5%9b%a0\/","title":{"rendered":"\u5404\u570b\u63a1\u7528IFRS\u539f\u56e0"},"content":{"rendered":"<p>\u3010\u7d93\u6fdf\u65e5\u5831\u2571\u8a18\u8005\u9673\u4e43\u7dbe\u30112011-09-05<\/p>\n<p>\u7f8e\u570b\u6703\u8a08\u6e96\u5247\uff08US GAAP\uff09\uff0c\u904e\u53bb\u66fe\u662f\u5404\u570b\u5236\u5b9a\u6703\u8a08\u6e96\u5247\u7684\u53c3\u8003\u57fa\u790e\u3002\u5b83\u4ee5\u898f\u5247\u5c0e\u5411\uff08Ruled Base\uff09\uff0c\u5c0d\u5404\u9805\u6703\u8a08\u8655\u7406\u7686\u9245\u7d30\u9761\u907a\u5730\u898f\u7bc4\uff0c\u50cf\u662f\u9f90\u5927\u7684\u6cd5\u5f8b\u7cfb\u7d71\u822c\uff0c\u6bcf\u500b\u6703\u8a08\u6b65\u9a5f\u90fd\u6709\u6cd5\u53ef\u5faa\u3002<\/p>\n<p><!--more--><\/p>\n<p>2001\u5e74\u7f8e\u570b\u7206\u767c\u6069\u9f8d\uff08Enron\uff09\u6848\uff0c\u4e00\u9023\u4e32\u7d93\u71df\u8005\u548c\u8ca1\u52d9\u7d93\u7406\u4eba\u806f\u624b\u865b\u5831\u7372\u5229\u3001\u638f\u7a7a\u919c\u805e\u5f0a\u6848\u6d6e\u4e0a\u6aaf\u9762\u3002\u4e0d\u5c11\u4eba\u8cea\u7591\u7f8e\u570b\u6703\u8a08\u6e96\u5247\u7121\u6cd5\u986f\u73fe\u4f01\u696d\u8cc7\u7522\u3001\u8ca0\u50b5\u7684\u771f\u5be6\u50f9\u503c\uff0c\u5bb9\u6613\u8b93\u4f01\u696d\u9ad8\u5c64\u300c\u947d\u6cd5\u5f8b\u6f0f\u6d1e\u300d\uff0c\u51fa\u73fe\u64cd\u4f5c\u8ca1\u5831\u821e\u5f0a\u7a7a\u9593\u3002<\/p>\n<p>\u6e90\u65bc\u6b50\u6d32\u3001\u4ee5\u539f\u5247\u70ba\u5c0e\u5411\uff08Principle Based\uff09\u7684\u570b\u969b\u6703\u8a08\u6e96\u5247\uff08IFRS\uff09\uff0c\u4fbf\u53d7\u5230\u5404\u570b\u91cd\u8996\u8207\u63a1\u7528\u3002<\/p>\n<p>IFRS\u300c\u539f\u5247\u5c0e\u5411\u300d\u662f\u6307\uff1a\u4e0d\u8a02\u7d30\u90e8\u898f\u5b9a\uff0c\u53ea\u4ee5\u57fa\u672c\u67b6\u69cb\u4f5c\u70ba\u898f\u7bc4\uff0c\u91cd\u8996\u6703\u8a08\u8655\u7406\u7684\u300c\u539f\u5247\u300d\u548c\u300c\u7cbe\u795e\u300d\uff0c\u4f01\u696d\u8ca1\u5831\u9808\u4ee5\u300c\u516c\u5141\u50f9\u503c\uff08\u5e02\u50f9\uff09\u300d\u8861\u91cf\u8cc7\u7522\u8207\u8ca0\u50b5\u3002\u52a0\u4e0a2008\u5e74\u91d1\u878d\u98a8\u66b4\u7684\u63a8\u6ce2\u52a9\u703e\uff0c\u8a31\u591a\u570b\u5bb6\u8df3\u69fd\u5230\u6b50\u6d32IFRS\uff0c\u4f5c\u70ba\u4f01\u696d\u7de8\u5236\u8ca1\u52d9\u5831\u8868\u7684\u6a19\u6e96\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u3010\u7d93\u6fdf\u65e5\u5831\u2571\u8a18\u8005\u9673\u4e43\u7dbe\u30112011-09-05 \u7f8e\u570b\u6703\u8a08\u6e96\u5247\uff08US GAAP\uff09\uff0c\u904e\u53bb\u66fe\u662f\u5404\u570b\u5236\u5b9a\u6703\u8a08\u6e96\u5247\u7684\u53c3\u8003\u57fa&hellip;&nbsp;<a href=\"https:\/\/insurance.vincent-chen.com\/tw\/%e5%90%84%e5%9c%8b%e6%8e%a1%e7%94%a8ifrs%e5%8e%9f%e5%9b%a0\/\" class=\"\" rel=\"bookmark\">Read More &raquo;<span class=\"screen-reader-text\">\u5404\u570b\u63a1\u7528IFRS\u539f\u56e0<\/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":[8,3,2],"tags":[],"class_list":["post-286","post","type-post","status-publish","format-standard","hentry","category-global","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\/286","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=286"}],"version-history":[{"count":1,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/posts\/286\/revisions"}],"predecessor-version":[{"id":287,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/posts\/286\/revisions\/287"}],"wp:attachment":[{"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/media?parent=286"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/categories?post=286"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/tags?post=286"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}