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In order to cooperate a lot of countries dealt with the relevant accountant of the financial instruments in the world already gradually unanimous now, and make my Congress can be in line with international standards to deal with to count , benefit domestic enterprises and raise funds to the international capital market, it is No. 39 that the Accountant Research and Development Foundation according to International Accounting Standard Committee Foundation , have announced that the ROC Statements of Financial Accounting Standards No.34 “Accounting For Financial Instruments” (SFAS No.34), and begin implementation since the 95th year of ROC. SFAS No.34 requires to some financial instruments mainly that weigh and charge to an account with fair value, make the historical cost always that the masses get used to done for the accounting principle of charging to an account, having produced and assaulted greatly, and the accounting practice circle also faces sizable challenges.
Because fair value accountant and traditional accountant have great difference quite, is it influence several first time is it rank to recognize to accumulate in the past in one year, will very influence the hard iron to the increase and decrease or the stockholder's equity with the financial instruments proportion degree that the company holds, so will emerge on the influence of a certain degree to company's stock price probably.
This research main fact is probed into because the accounting principle change that suitable SFAS No.34 produces is accumulated influences counting, namely to the project of the increase and decrease after the account on December 31, the 94th year of the Republic of China arranges the amount of money and classifies again in accordance with SFAS No.34 (namely the accounting principle change accumulates the total amount of influencing the influence counted ). To the stockholder's equity project after and the account arranged the amount of money and classified (the total amount of influence of namely owner's rights and interests reconciliation item) again, principle not accounting to announcing for the first time the changes accumulate not influencing before not counting, after and the same period last year, influence on the stock price. It influences the respect to the stock price to assess wholly among them, it has not had a result with related stock price that most situations appear; as for trade classification real example, financial insurance's relatively other trade classifications, and it is obviously relatively tall that the stock price is influenced relatedly.
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