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  ROC GAAP與IFRS差異
  
  造成差異原因. 我國財務會計準則公報自1999年起即參照國際會計準則訂定，故二者間主要差異在於：. 國際會計準則已訂有特定公報規範，而我國尚無相關準則規定。
  
  2025-04-25
  
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  我國財務會計準則與IFRS之主要差異解析暨我國企業採用IFRS 之影響 ...
  
  三、台灣企業採用IFRS之主要影響. 25 分鐘. 1. 會計準則由我國GAAP改為IFRS之實務上應用差異— 專業判斷之建立. 2. 企業內部組織及管理決策隨會計政策改變之 ...
  
  2025-05-01
  
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IFRS與Taiwan GAAP差異比較

日期：2025-04-27

Page 1. 資誠會計師事務所. PwC. 講義. IFRS 實務導引教學影片系列一. Guide to IFRS - Essential. Page 2. Page 3. 前言. IFRS 實務導引教學影片系列一....

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IFRS versus local GAAP comparison guides - EY - 台灣

日期：2025-04-26

... represented by the shift to IFRS. Resources available include the following local GAAP/IFRS comparisons: ......

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GAAP vs IFRS - Difference and Comparison | Diffen

日期：2025-04-26

What's the difference between GAAP and IFRS? GAAP (US Generally Accepted Accounting Principles) is the accounting standard used in the US, while IFRS (International Financial Reporting Standards) is the accounting standard used in over 110 countries aroun...

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Staff Paper: A Comparison of U.S. GAAP and IFRS

日期：2025-05-01

Work Plan for the Consideration of Incorporating International Financial Reporting Standards into the Financial Reporting System for U.S. Issuers A Comparison of U.S. GAAP and IFRS A Securities and Exchange Commission Staff Paper November 16, 2011...

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IFRS and U.S. GAAP Comparison by IFRSUSGAAPComparison.com

日期：2025-04-26

IFRS, IAS, IASB, GAAP, International Financial Reporting Standards U.S. GAAP, FASB, AICPA, International Accounting Standards, Generally Accepted Accounting Principles in the United States ... Chapter 3: Assets Section 3100: Current Assets Section 3110 .....

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Indian GAAP, IFRS and Ind AS: A Comparison

日期：2025-04-25

Deloitte (India) has published Indian GAAP, IFRS and Ind AS: A Comparison booklet. The booklet sets out the significant differences between Indian GAAP in its current form, IFRS and Ind AS (the IFRS equivalent Indian Accounting standards)....

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