8

101510tifrs@ardf.org.tw

IAS 8.4249
20X820X7
$30,00020X620X7
20X7123120,000
20X8950,000860,000
20,00027,000
20X7
20X7

800,000

680,000

120,000

36,000

84,000
0.84

20X7100,000184,000
20X720X830%20X720X8

1,000,00020X620X8
20X820X7
100,000

20X8

20X7

950,000
840,000

800,000
700,000
100,000

110,000

30,000

33,000

77,000

0.77

30,000

100,000

1.00

77,000

30,000
70,000

20X81231 20X71231

300,000

300,000

20X711

300,000

150,000

200,000

100,000

1,297,000

1,170,000

1,200,000

1,747,000

1,670,000

1,600,000

500,000

500,000

500,000

1,000,000

1,000,000

1,000,000

247,000

170,000

70,000

30,000

1,747,000

1,670,000

1,600,000

20X711

1,000,000

1,100,000

30,000

30,000

1,000,000

70,000

30,000

1,100,000

20X7

100,000

1,000,000

170,000

1,170,000

77,000

77,000

20X711

20X71231
20X81231

1,000,000

20X81231

100,000

100,000

30,000 30,000

247,000

0 1,247,000

20X820X720X712
3120,00020X7
20X820X7
20X7

6,000

20,000
14,000
0.14
20,000
6,000

14,000

IAS 8.2324252950-53
20X6

20X6
20X5
20X6

20X6
20X6

30%
20X5

300,000

168,000

20X6

132,000

18,000

204,000

150,000

54,000
4,000

20X6

36,000

10

24,000

20X6

20X6
20X6
20X6
72,00020X650,40072,000
21,60020X66,000

IAS 8.32
363839
20X1$2,100,00010
$100,000420X55

1.
2.

$2,100,000 $100,000
$200,0004
10
$800,000$1,300,000

$1,300,000 $0
)$260,00020X5$260,000
5

3.
20X5
$30,000
50%)

IAS 8.32363839
20X0$1,200,0005
20X3

1.
2.
2
20X3$1,200,000 1 + 2 + 3 + 4 + 5 =$160,000
5+ 4+3
1
+
2
+ 3 + 4 + 5
20X3$1,200,0001

$240,00020X3$240,0002=$120,000
3.
20X3

$30,00020X4
$30,00025%

IAS 8.16

$100,000
$2,000,000,000

$1,000,000$100,000

8IAS 816b

$100,000
$1,000,000
16
$2,000,000,000
$100,000
$2,000,000,000

$100,000
8
IAS 816a