{"id":20543,"date":"2024-04-11T22:12:24","date_gmt":"2024-04-11T14:12:24","guid":{"rendered":"https:\/\/www.www.reanda.tw\/?p=20543"},"modified":"2024-09-26T18:43:18","modified_gmt":"2024-09-26T10:43:18","slug":"elementor-0411","status":"publish","type":"post","link":"https:\/\/www.reanda.tw\/ja\/elementor-0411\/","title":{"rendered":"\u6c38\u7e8c\u8cc7\u8a0a\u8ca1\u52d9\u5316\uff1aIFRS S1\uff0fS2\u5c0d\u81fa\u7063\u4f01\u696d\u7684\u5f71\u97ff"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"20543\" class=\"elementor elementor-20543\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4d09977 elementor-section-boxed elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-equal-height-no\" data-id=\"4d09977\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-16b03a1\" data-id=\"16b03a1\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-99ed683 elementor-widget elementor-widget-text-editor\" data-id=\"99ed683\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.21.0 - 08-05-2024 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p>\u6c38\u7e8c\u8cc7\u8a0a\u8ca1\u52d9\u5316\uff1aIFRS S1\/S2 \u5c0d\u53f0\u7063\u4f01\u696d\u7684\u5f71\u97ff<\/p><p>\u00a0<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-fe03d07 elementor-section-boxed elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-equal-height-no\" data-id=\"fe03d07\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-61132d4\" data-id=\"61132d4\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-90d34f9 elementor-widget elementor-widget-text-editor\" data-id=\"90d34f9\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>April \u00a011, 2024<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-512baa1 elementor-section-boxed elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-equal-height-no\" data-id=\"512baa1\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b79502e\" data-id=\"b79502e\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bf17e32 elementor-widget elementor-widget-image\" data-id=\"bf17e32\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.21.0 - 08-05-2024 *\/\n.elementor-widget-image{text-align:center}.elementor-widget-image a{display:inline-block}.elementor-widget-image a img[src$=\".svg\"]{width:48px}.elementor-widget-image img{vertical-align:middle;display:inline-block}<\/style>\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"452\" src=\"https:\/\/www.reanda.tw\/wp-content\/uploads\/2024\/04\/\u5229\u5b89\u9054LINE\u9078\u55ae-14-1024x579.jpg\" class=\"attachment-large size-large wp-image-20545\" alt=\"\" title=\"\">\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-dbe488a elementor-section-boxed elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-equal-height-no\" data-id=\"dbe488a\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4c1ce8f\" data-id=\"4c1ce8f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-14df363 elementor-widget elementor-widget-text-editor\" data-id=\"14df363\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>\u570b\u969b\u6c38\u7e8c\u6e96\u5247\u7406\u4e8b\u6703\uff08ISSB\uff09\u57282023\u5e746\u670826\u65e5\u6b63\u5f0f\u767c\u5e03\u4e86\u6c38\u7e8c\u63ed\u9732\u6e96\u5247\u7b2cS1\u865f\u300c\u6c38\u7e8c\u76f8\u95dc\u8ca1\u52d9\u8cc7\u8a0a\u63ed\u9732\u4e4b\u4e00\u822c\u898f\u5b9a\u300d\uff08IFRS S1\uff09\u53ca\u7b2cS2\u865f\u300c\u6c23\u5019\u76f8\u95dc\u63ed\u9732\u300d\uff08IFRS S2\uff09\uff0c\u8981\u6c42\u4f01\u696d\u63ed\u9732\u9810\u671f\u5728\u77ed\u3001\u4e2d\u3001\u9577\u671f\u5167\u5c0d\u5176\u7522\u751f\u5f71\u97ff\u7684\u6c38\u7e8c\u53ca\u6c23\u5019\u76f8\u95dc\u98a8\u96aa\u8207\u6a5f\u6703\u7684\u8cc7\u8a0a\u3002\u6211\u570b\u91d1\u7ba1\u6703\u96a8\u5f8c\u57288\u670817\u65e5\u6b63\u5f0f\u767c\u5e03\u300c\u6211\u570b\u63a5\u8eccIFRS\u6c38\u7e8c\u63ed\u9732\u6e96\u5247\u85cd\u5716\u300d\uff0c\u5ba3\u5e03\u6211\u570b\u4e0a\u5e02\u4e0a\u6ac3\u516c\u53f8\u61c9\u4f9d\u8cc7\u672c\u984d\u898f\u6a21\uff0c\u5206\u968e\u6bb5\u63a5\u8eccIFRS\u6c38\u7e8c\u63ed\u9732\u6e96\u5247\uff0c\u4e26\u5ba3\u5e032026\u5e74\u70ba\u9069\u7528\u5143\u5e74\u3002<\/p><p>\u6839\u64da\u91d1\u7ba1\u6703\u7684\u85cd\u5716\uff0c\u4e0a\u5e02\u6ac3\u516c\u53f8\u61c9\u5728\u300c\u80a1\u6771\u6703\u5e74\u5831\u300d\u4e2d\u63ed\u9732IFRS\u6c38\u7e8c\u63ed\u9732\u6e96\u5247\u6240\u8981\u6c42\u7684\u8cc7\u8a0a\u3002\u96d6\u7136\u9019\u4e9b\u8cc7\u8a0a\u4e26\u975e\u5728\u76ee\u524d\u6295\u8cc7\u8005\u6700\u95dc\u6ce8\u7684\u300c\u8ca1\u52d9\u5831\u544a\u300d\u4e2d\u63ed\u9732\uff0c\u4f46\u7531\u65bcIFRS\u6c38\u7e8c\u63ed\u9732\u6e96\u5247\u6240\u8981\u6c42\u7684\u8cc7\u8a0a\u5fc5\u9808\u8207\u8ca1\u52d9\u5831\u544a\u540c\u6642\u516c\u5e03\uff0c\u9019\u5c07\u5c0d\u80a1\u6771\u6703\u5e74\u5831\u7684\u767c\u5e03\u6642\u7a0b\u7522\u751f\u9023\u5e36\u5f71\u97ff\uff0c\u4f7f\u5f97\u6700\u665a\u5728\u5e74\u5ea6\u7d50\u675f\u5f8c3\u500b\u6708\u621675\u5929\u5167\u516c\u544a\u7533\u5831\u6210\u70ba\u5fc5\u8981\u3002<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-070732a elementor-widget elementor-widget-text-editor\" data-id=\"070732a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h3><b>\u300c\u6c38\u7e8c\u76f8\u95dc\u8ca1\u52d9\u63ed\u9732\u300d\u7684\u8a95\u751f<\/b><\/h3>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1e5e5b7 elementor-section-boxed elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-equal-height-no\" data-id=\"1e5e5b7\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b91fef2\" data-id=\"b91fef2\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c71c945 elementor-widget elementor-widget-text-editor\" data-id=\"c71c945\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>\u904e\u53bb\u9069\u7528IFRS\u6703\u8a08\u6e96\u5247\u6642\uff0c\u6295\u8cc7\u4eba\u5c0d\u4e00\u822c\u7528\u9014\u8ca1\u52d9\u5831\u544a\u7684\u7406\u89e3\uff0c\u4e3b\u8981\u96c6\u4e2d\u5728\u773e\u6240\u5468\u77e5\u7684\u56db\u5927\u8ca1\u52d9\u5831\u8868\u3002\u7136\u800c\uff0cIFRS S1\u660e\u78ba\u898f\u5b9a\u4e00\u822c\u7528\u9014\u8ca1\u52d9\u5831\u544a\u61c9\u5305\u542b\uff08\u4f46\u4e0d\u9650\u65bc\uff09\u4e00\u822c\u7528\u9014\u8ca1\u52d9\u5831\u8868\u53ca\u300c\u6c38\u7e8c\u76f8\u95dc\u8ca1\u52d9\u63ed\u9732\u300d\u3002<\/p><p>\u6240\u8b02\u6c38\u7e8c\u76f8\u95dc\u8ca1\u52d9\u63ed\u9732\uff0c\u6307\u7684\u662f\u53ef\u80fd\u5728\u77ed\u671f\u3001\u4e2d\u671f\u6216\u9577\u671f\u5f71\u97ff\u5831\u5c0e\u500b\u9ad4\u73fe\u91d1\u6d41\u91cf\u3001\u7c4c\u8cc7\u53ef\u5f97\u6027\u6216\u8cc7\u91d1\u6210\u672c\u7684\u6c38\u7e8c\u76f8\u95dc\u98a8\u96aa\u8207\u6a5f\u6703\u7684\u8cc7\u8a0a\uff0c\u5305\u62ec\u6cbb\u7406\u3001\u7b56\u7565\u3001\u98a8\u96aa\u7ba1\u7406\uff0c\u4ee5\u53ca\u6307\u6a19\u8207\u76ee\u6a19\u3002\u7c21\u8a00\u4e4b\uff0c\u904e\u53bb\u50c5\u95dc\u6ce8\u4f01\u696d\u8ca1\u52d9\u5831\u8868\u7684\u8cc7\u8a0a\uff0c\u50c5\u80fd\u4e86\u89e3\u4f01\u696d\u6709\u95dc\u8cc7\u7522\u3001\u8ca0\u50b5\u3001\u6b0a\u76ca\u3001\u6536\u76ca\u53ca\u8cbb\u7528\u652f\u51fa\u7684\u6b77\u53f2\u6027\u8cc7\u8a0a\uff0c\u4f46\u672a\u4f86\u5fc5\u9808\u95dc\u6ce8\u7684\u6c38\u7e8c\u76f8\u95dc\u8ca1\u52d9\u63ed\u9732\uff0c\u5176\u7bc4\u7587\u4e0d\u50c5\u9650\u65bc\u6b77\u53f2\u6027\u8cc7\u8a0a\uff0c\u9084\u5305\u62ec\u4f01\u696d\u8207\u6574\u9ad4\u50f9\u503c\u93c8\u7684\u8cc7\u6e90\u8207\u95dc\u4fc2\u9593\u7684\u4e92\u52d5\uff0c\u4ee5\u53ca\u9019\u4e9b\u4e92\u52d5\u5728\u672a\u4f86\u53ef\u9810\u898b\u7684\u77ed\u3001\u4e2d\u3001\u9577\u671f\u5c0d\u4f01\u696d\u7522\u751f\u7684\u8ca1\u52d9\u5f71\u97ff\u3002<\/p><p>\u4f5c\u70ba\u4e00\u822c\u7528\u9014\u8ca1\u52d9\u5831\u544a\u7684\u4e00\u90e8\u5206\uff0c\u6c38\u7e8c\u76f8\u95dc\u8ca1\u52d9\u63ed\u9732\u5728\u8a31\u591a\u65b9\u9762\u8207\u8ca1\u52d9\u5831\u8868\u5bc6\u5207\u76f8\u95dc\uff0c\u4f8b\u5982\u5169\u8005\u7684\u4e3b\u8981\u4f7f\u7528\u8005\u7686\u70ba\u73fe\u6709\u53ca\u6f5b\u5728\u7684\u6295\u8cc7\u4eba\u3001\u8cb8\u6b3e\u4eba\u53ca\u5176\u4ed6\u50b5\u6b0a\u4eba\uff1b\u5169\u8005\u7684\u5831\u5c0e\u500b\u9ad4\u908a\u754c\u5fc5\u9808\u76f8\u540c\uff08\u6211\u570b\u74b0\u5883\u4e0b\u901a\u5e38\u7686\u70ba\u5408\u4f75\u8ca1\u52d9\u5831\u544a\u500b\u9ad4\uff09\uff1b\u5169\u8005\u5c0d\u91cd\u5927\u6027\u7684\u5b9a\u7fa9\u53ca\u8cc7\u8a0a\u54c1\u8cea\u7279\u6027\u8981\u6c42\u76f8\u540c\uff0c\u4e14\u5169\u8005\u9808\u540c\u6642\u767c\u5e03\u3002\u64da\u6b64\uff0c\u5118\u7ba1\u6211\u570b\u74b0\u5883\u4e0b\uff0c\u6c38\u7e8c\u76f8\u95dc\u8ca1\u52d9\u63ed\u9732\u7684\u63ed\u9732\u4f4d\u7f6e\u662f\u5728\u80a1\u6771\u6703\u5e74\u5831\u800c\u975e\u8ca1\u52d9\u5831\u544a\uff0c\u7531\u65bc\u9019\u4e9b\u8cc7\u8a0a\u4fc2\u4f9b\u6295\u8cc7\u4eba\u4f5c\u70ba\u662f\u5426\u63d0\u4f9b\u8cc7\u6e90\u4e88\u4f01\u696d\u4e4b\u6c7a\u7b56\u6642\u4f7f\u7528\uff0c\u672a\u4f86\u6295\u8cc7\u4eba\u5b9c\u901a\u76e4\u8003\u91cf\u4f01\u696d\u8ca1\u52d9\u5831\u8868\u53ca\u6c38\u7e8c\u76f8\u95dc\u8ca1\u52d9\u63ed\u9732\u7684\u8cc7\u8a0a\uff0c\u65b9\u80fd\u5c0d\u4f01\u696d\u6574\u9ad4\u5c55\u671b\u7684\u5168\u8c8c\uff0c\u6709\u8f03\u70ba\u5b8c\u6574\u7684\u4e86\u89e3\u3002<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-de2abda elementor-section-boxed elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-equal-height-no\" data-id=\"de2abda\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f2accdc\" data-id=\"f2accdc\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3ac3b71 elementor-widget elementor-widget-text-editor\" data-id=\"3ac3b71\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h3><b>\u6c38\u7e8c\u76f8\u95dc\u8ca1\u52d9\u63ed\u9732\u53ef\u80fd\u96b1\u542b\u7684\u8a0a\u606f<\/b><\/h3>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-bc8069c elementor-section-boxed elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-equal-height-no\" data-id=\"bc8069c\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-bf3af08\" data-id=\"bf3af08\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element 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