2
3 2009 (IFRSs) 2015 IFRSs 2017 IFRSs 2022 6
4 1976 1976 1976 1977 1978 Wharton 1978 1980 Wharton 1980 1980 1982 1982 1984 1984 1993 1993 2009 2009 2019 2012 E - MAIL hweyjane@ntu.edu.tw
5 1992 1992 1992 1997 1997 2002 2002 2003 2003 2010 2010 E - MAIL acliu@ntu.edu.tw
6 01 IFRS3 1.3 1.4 02 4.1 2.1 3.1 2.1 2.2 2.3 ( )
7 03 3.3 3.4 3.5 100% 100% 04 2.2 IFRS3 IAS37 IFRIC21 4.4 IFRS3 IAS37 05 06 6.1 6.2 6.3 6.5 6.6 07 7.1 7.6 7.7
8 08 8.1 8.2 8.1 09 9.3 9.4
9 10 10.2 10.5 10.5 11 11.2 11.3 12 14 15 15.1 15.2 15.1 16
10 16 100% 17 18
11
12 1 10.1 2 10.2 6 10.3 35 65 72 91 11.1 92 11.2 103 11.3 123 151 173 12.1 174 12.2 183 207 223 13.1 224 13.2 227 13.3 241 249 13 12 11 10
13 267 14.1 268 14.2 270 14.3 275 318 331 15.1 332 15.2 335 15.3 354 373 393 16.1 395 16.2 408 16.3 422 ( ) 435 ( ) 443 ( ) 450 458 485 17.1 486 17.2 489 17.3 500 17.4 503 527 17 16 15 14
14 539 18.1 540 18.2 545 18.3 557 18.4 565 578 595 18
