至今已有 120 多個國家實施國際財務報導準則，而我國也於2013 年起規定 國內企業陸續的採用IFRSs 會計制度與編製財務報表。希冀各國在會計事務處理 上趨於一致，藉此增加財務報表的透明度與可比較性，以提升企業在國際資本市 場上的競爭力。我國的運輸產業大都朝向國際化的路線，藉由 IFRSs 的導入， 將有助於運輸產業帶來效益。本研究首先探討台灣的運輸產業在實施IFRSs 後， 有哪幾項準則公報對其影響較巨，以及其所帶來的內外部相關效益。藉由深度訪 談國內大型事務所的會計師和國內上市櫃及未上市櫃運輸產業公司的財務主管， 以了解運輸業者在會計帳務處理及資產判斷方面的改變，如何作適時的調整以因 應此套公報的導入。同時，為了全面瞭解運輸業財務會計部門人員對IFRSs 導入 後能為企業帶來相關效益與對運輸產業營運影響的認知議題，本研究亦以進行問 卷調查。

There are more than 120 countries apply the International Financial Reporting Standards, IFRSs. In Taiwan, the government also requires that all corporations adopt IFRSs in establishing accounting system and preparing financial reports in two stages since 2013. Hope every country in the world has the same accounting standards in order to make the financial statements more penetrable and comparable that will increase the competitiveness of an enterprise in the international capital market. The business of transportation industry in Taiwan is moving forward internationally, accordingly, the application of the IFRSs shall bring lots of benefit to the industry. Therefore, this paper first investigates which standards shall affect the operation of each class of transportation industry dramatically, and what internal and external benefits shall be received. We also visit one CPA, who is a partner of a big accounting firm, and five controllers and treasurers of the public and non-public transportation corporations in Taiwan, to understand how corporation shall adjust in the field of accounting process and assets valuation. In the meantime, the questionnaires were delivered to the accountants of transportation corporations in order to understand their cognition concerning the benefit and effect on the transportation business.