台湾的会计准则

test whether IAS 27 can improve the information environment. Taiwanese financial accounting standards followed U.S. GAAP as their primary reference from their inception in 1984 until the IFRS conver-gence projects of the late 1990s. All Taiwanese public firms are required to prepare consol-测试是否IAS 27可以改善信息环境。台湾财务会计准则遵循美国公认会计准则作为主要参考《盗梦空间》在1984年到1990年代末的IFRS conver-gence项目。所有台湾上市公司需要准备康索尔-idated financial statements in accordance with Taiwan’s Statement of Financialidate财务报表按照台湾的声明的财务Accounting Standards No. 7, Consolidated Financial Statements (TSFAS 7). This state-7号会计准则,合并财务报表(TSFAS 7)。这种状态ment is similar to the U.S. ’s ARB 51 and its revision, FAS 94, before 2005 and is similar to IAS 27 after 2005.类似于美国ARB 51及其修订,FAS 94年,在2005年之前,类似于IAS 27 2005年之后。