會計政策變動之影響： 以大同股份有限公司為例

Abstract

會計政策變動能使企業的財務報表數字變得可觀，甚至能轉虧為盈。會計準則在會計處理上能提供企業一種或以上的選擇，但企業仍需選擇最為適當且能忠實表達交易結果的會計處理政策及方法。只有當企業面臨危機時，為使財務報表不失其可靠性及攸關性，才選擇改變更適合公司之會計政策。 本研究主要探討企業旗下子公司因巨額虧損而接連下市時，選擇改變會計政策，美化財務報表數字。台灣自2013年起正式採用國際財務報導準則（IFRSs），根據國際會計準則公報第四十號「投資性不動產」規定，企業持有投資性不動產後續衡量需採成本模式或公允價值模式。本案例針對投資性不動產改變會計政策，由原本之成本模式變更為公允價值模式，而案例中企業擁有大量土地資產，選擇變更為公允價值模式能使大批不動產透過市場價格提升價值，從而使淨值暴漲。 本研究是以個案研究的角度深入探討，以「大同股份有限公司」為研究對象，先對大同公司之近況作資料蒐集再深入分析，探討大同公司改變會計政策之動機與應對策略，以會計政策之選擇、投資性不動產及財務報表之影響對大同公司作研究，及分析公司會計政策改變前後對公司財務報表之影響。

Changes in accounting policies can even turn a company's financial statements into profit. Accounting standards can provide enterprises with one or more choices in accounting treatment, but enterprises still need to choose the most appropriate accounting treatment policies and methods that can faithfully express the transaction results. When a company is facing a crisis, in order to make the financial statements reliable and relevant, change the accounting policies suitable for the company.

This study mainly discusses when the company's subsidiaries go out of the market due to huge losses, they choose to change their accounting policies and beautify their financial statements. Taiwan has formally adopted International Financial Reporting Standards (IFRSs) since 2013. According to the International Accounting Standards Bulletin No. 40 “Investment Real Estate”, enterprises need to adopt a cost model or fair value model for subsequent measurement of investment real estate. This case changes the accounting policy for investment real estate from the original cost model to the fair value model. In the case, the company has a large amount of land assets. Choosing to change to the fair value model can increase the value of real estate through market prices.

This research is an in-depth discussion based on a case study. The research object is "Datong Co., Ltd." First, it collects information on the recent situation of Datong Company and then analyzes it in depth. The impact of investment real estate and financial statements on Datong Company's research and analysis of the impact of changes in the company's accounting policies on the company's financial statements.