| Budget Amount *help |
¥1,820,000 (Direct Cost: ¥1,400,000、Indirect Cost: ¥420,000)
Fiscal Year 2020: ¥390,000 (Direct Cost: ¥300,000、Indirect Cost: ¥90,000)
Fiscal Year 2019: ¥520,000 (Direct Cost: ¥400,000、Indirect Cost: ¥120,000)
Fiscal Year 2018: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
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| Outline of Final Research Achievements |
In FY2018, we conducted interviews with the parent company, local subsidiary, and accounting firm of companies expanding into Taiwan, and after FY2019, we could not conduct on-site interviews due to the Corona disaster, so we are the main body that sets accounting standards in Taiwan. We grasped the trends of accounting systems and standards, focusing on the monthly magazines published by.
From the results of the interview, at present, it was not possible to strategically apply International Financial Reporting Standards, and we were able to grasp specific issues. The causes of the issues were the accounting maturity of the company, issues by the holding organization / system, and human and linguistic issues accounting regulations. Based on the recent discussions centered on International Financial Reporting Standards, it can be seen that comparability is not so important to companies themselves.
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