英文摘要
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Taiwan listed companies fully adopt the 2010 edition IFRS (International Financial Reporting Standards) in 2013. These firms are required to upgrade to the 2013 edition IFRS in 2015. Accounting for the post-employment benefits is the most significant change in the 2013 IFRSs, as compared to the 2010 IFRSs. We empirically examine whether the new 2013 version IAS19 provide more value relevant information. Our results show that book value of equity, comprehensive incomes, and other comprehensive incomes provided for under the 2013-edition IFRS are more value relevant. In contrast, we find no significant results regarding pension expenses, re-measurement gain and losses, and pension liabilities. In addition, the presence of prior service costs also affects empirical results.
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