{"id":10115029,"date":"2026-04-16T16:46:03","date_gmt":"2026-04-16T08:46:03","guid":{"rendered":"https:\/\/twkeypoint.com\/?p=10115029"},"modified":"2026-04-16T16:46:03","modified_gmt":"2026-04-16T08:46:03","slug":"%e5%8f%b0%e7%81%a3%e6%96%b0%e8%81%9e%e9%80%9a%e8%a8%8a%e7%a4%be-%e8%ad%89%e4%ba%a4%e6%89%80%e8%88%89%e8%be%a6-ifrs-s2%e5%af%a6%e4%bd%9c%e5%b7%a5%e4%bd%9c%e5%9d%8a-%e5%8a%a9%e5%8a%9b%e4%b8%8a-2","status":"publish","type":"post","link":"https:\/\/twkeypoint.com\/index.php\/2026\/04\/16\/%e5%8f%b0%e7%81%a3%e6%96%b0%e8%81%9e%e9%80%9a%e8%a8%8a%e7%a4%be-%e8%ad%89%e4%ba%a4%e6%89%80%e8%88%89%e8%be%a6-ifrs-s2%e5%af%a6%e4%bd%9c%e5%b7%a5%e4%bd%9c%e5%9d%8a-%e5%8a%a9%e5%8a%9b%e4%b8%8a-2\/","title":{"rendered":"\u53f0\u7063\u65b0\u805e\u901a\u8a0a\u793e-\u8b49\u4ea4\u6240\u8209\u8fa6 IFRS S2\u5be6\u4f5c\u5de5\u4f5c\u574a \u52a9\u529b\u4e0a\u5e02\u516c\u53f8\u63a5\u8ecc IFRS \u6c38\u7e8c\u63ed\u9732\u6e96\u5247"},"content":{"rendered":"\n
\n\n
\n\n

\n\u56e0\u61c9\u5168\u7403\u6c38\u7e8c\u63ed\u9732\u8da8\u52e2\uff0c\u91d1\u7ba1\u6703\u767c\u5e03\u6211\u570b\u63a5\u8eccIFRS\u6c38\u7e8c\u63ed\u9732\u6e96\u5247\u85cd\u5716\u5c07\u4e0a\u5e02\u4e0a\u6ac3\u516c\u53f8\u4f9d\u8cc7\u672c\u984d\u898f\u6a21\u5206\u4e09\u968e\u6bb5\u9069\u7528IFRS\u6c38\u7e8c\u63ed\u9732\u6e96\u5247\uff0c\u70ba\u5354\u52a9\u81ea2027\u5e74\u9069\u7528\u7684\u7b2c\u4e8c\u968e\u6bb5\u516c\u53f8\uff08\u8cc7\u672c\u984d\u905450\u5104\u5143\u4ee5\u4e0a\u672a\u9054100\u5104\u5143\uff09\u80fd\u9806\u5229\u63a5\u8eccIFRS\u6c38\u7e8c\u63ed\u9732\u6e96\u5247\uff0c\u81fa\u7063\u8b49\u5238\u4ea4\u6613\u6240\u8207\u6ac3\u8cb7\u4e2d\u5fc3\u3001\u81fa\u7063\u671f\u8ca8\u4ea4\u6613\u6240\u53ca\u81fa\u7063\u96c6\u4e2d\u4fdd\u7ba1\u7d50\u7b97\u6240\u4eca\uff082026\uff09\u5e74\u518d\u6b21\u5171\u540c\u8209\u8fa6IFRS S2\u5be6\u4f5c\u5de5\u4f5c\u574a\uff0c\u5c07\u5728\u53f0\u5317\u3001\u65b0\u7af9\u53ca\u9ad8\u96c4\u8fa6\u7406\u56db\u5834\u6b21\u5be6\u4f5c\u8ab2\u7a0b\uff0c\u9996\u5834\u6d3b\u52d5\u65bc5\u67086\u65e5\u6b63\u5f0f\u767b\u5834\uff0c\u7b2c\u4e8c\u968e\u6bb5\u53ca\u6709\u610f\u9858\u63d0\u524d\u6e96\u5099\u7684\u4e0a\u5e02\u6ac3\u516c\u53f8\u53ef\u628a\u63e1\u6a5f\u6703\u8e34\u8e8d\u5831\u540d\u3002<\/p>\n\n\n

\n<\/p>\n\n\n

\n<\/p>\n\n\n

\n<\/p>\n\n\n

\n<\/p>\n\n\n

\n\n<\/p>\n\n\n

\n\u9019\u6b21\u5de5\u4f5c\u574a\u6388\u8ab2\u5c0d\u8c61\u9396\u5b9a\u4e0a\u5e02\u6ac3\u516c\u53f8IFRS\u6c38\u7e8c\u5c08\u6848\u5c0f\u7d44\u6210\u54e1\uff0c\u8ab2\u7a0b\u8a2d\u8a08\u517c\u5177\u7406\u8ad6\u8207\u5be6\u52d9\uff0c\u5305\u62ec\u4ecb\u7d39\u5982\u4f55\u7531IFRS S2\u5be6\u52d9\u6307\u5f15\u9023\u7d50\u81f3\u63ed\u9732\u7bc4\u4f8b\uff0c\u4e26\u5c31\u73fe\u884c\u6c38\u7e8c\u8cc7\u8a0a\u8207IFRS S2\u7684\u5dee\u7570\u5206\u6790\u3001\u516c\u53f8\u56e0\u61c9\u6c23\u5019\u98a8\u96aa\u8207\u6a5f\u6703\u4e4b\u7b56\u7565\u53ca\u8ca1\u52d9\u5f71\u97ff\u3001\u6c23\u5019\u97cc\u6027\u7684\u60c5\u5883\u5206\u6790\u7b49\uff0c\u9080\u8acb\u56db\u5927\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240\u5c08\u696d\u8b1b\u5e2b\u9032\u884c\u5be6\u52d9\u7de8\u88fd\u6d41\u7a0b\u4e4b\u8b1b\u89e3\u8207\u5be6\u4f5c\u6f14\u7df4\uff0c\u900f\u904e\u624b\u628a\u624b\u5be6\u4f5c\u6559\u5b78\uff0c\u5354\u52a9\u4f01\u696d\u5728\u73fe\u6709\u6c38\u7e8c\u5831\u544a\u66f8\u6240\u63ed\u9732TCFD\u53ca\u6eab\u5ba4\u6c23\u9ad4\u76e4\u67e5\u7b49\u8cc7\u8a0a\u4e4b\u57fa\u790e\u4e0a\uff0c\u5b8c\u6210IFRS S2\u63ed\u9732\u3002<\/p>\n\n\n

\n<\/p>\n\n\n

\n<\/p>\n\n\n

\n<\/p>\n\n\n

\n<\/p>\n\n\n

\n\n<\/p>\n\n\n

\n\u9019\u6b21\u5ba3\u5c0e\u6703\u81ea4\u670817\u65e5\u4e0a\u534810\u6642\u8d77\u958b\u653e\u7db2\u8def\u5831\u540d\uff0c\u516c\u53f8\u5831\u540d\u8acb\u81f3\u8b49\u5238\u66a8\u671f\u8ca8\u5e02\u5834\u767c\u5c55\u57fa\u91d1\u6703\u7db2\u9801\uff1a\u4e0a\u5e02\u516c\u53f8(https:\/\/webline.sfi.org.tw\/workshop\/default.asp?csn=797)\u3001\u4e0a\u6ac3\u516c\u53f8(https:\/\/webline.sfi.org.tw\/workshop\/default.asp?csn=798)\u3002\u53e6\u5916\uff0c\u76ee\u524d\u5df2\u5c0d\u5916\u767c\u5e03\u300cIFRS S2\u5be6\u52d9\u6307\u5f15\u300d\u300110\u500b\u884c\u696d\u7684\u300eIFRS S2\u63ed\u9732\u7bc4\u4f8b\u300f\u53ca\u4e00\u500b\u7c21\u6613\u7248\u63ed\u9732\u7bc4\u4f8b\u7b49\uff0c\u4e26\u653e\u7f6e\u65bc\u63a5\u8eccIFRS\u6c38\u7e8c\u63ed\u9732\u6e96\u5247\u5c08\u5340(https:\/\/isds.tpex.org.tw\/IFRS\/front\/#\/main\/practicalGuidance\/PG_example)\uff0c\u63d0\u4f9b\u4f01\u696d\u5b8c\u6574\u53c3\u8003\u8cc7\u6e90\u3002<\/p>\n\n\n

\n<\/p>\n\n\n

\n<\/p>\n\n\n

\n<\/p>\n\n\n

\n<\/p>\n\n\n

\n\n<\/p>\n\n\n

\n\u8b49\u4ea4\u6240\u8868\u793a\uff0c\u63a5\u8eccIFRS\u6c38\u7e8c\u63ed\u9732\u4e26\u975e\u5f9e\u96f6\u958b\u59cb\uff0c\u800c\u662f\u6574\u5408\u65e2\u6709\u6c38\u7e8c\u8cc7\u8a0a\uff0c\u5448\u73fe\u4f01\u696d\u5728\u56e0\u61c9\u98a8\u96aa\u8207\u6a5f\u6703\u4e0b\u7684\u7b56\u7565\u8207\u6210\u679c\u3002\u9762\u5c0d\u6c38\u7e8c\u63ed\u9732\u65b0\u6642\u4ee3\uff0c\u516c\u53f8\u53ef\u5584\u7528\u65e2\u6709\u8cc7\u6e90\u8207\u8de8\u90e8\u9580\u5354\u4f5c\uff0c\u4e26\u4f9d\u5faa\u6bd4\u4f8b\u539f\u5247\u898f\u5283\u63ed\u9732\u5167\u5bb9\uff0c\u907f\u514d\u904e\u5ea6\u6295\u5165\u6210\u672c\uff0c\u8b49\u4ea4\u6240\u5c07\u6301\u7e8c\u8209\u8fa6\u76f8\u95dc\u5ba3\u5c0e\u8ab2\u7a0b\u53ca\u63d0\u4f9b\u63a5\u8ecc\u5c08\u5340\u8cc7\u6e90\uff0c\u5354\u52a9\u4e0a\u5e02\u6ac3\u516c\u53f8\u8207\u570b\u969b\u63a5\u8ecc\uff0c\u9081\u5411\u6c38\u7e8c\u4e4b\u8def\u3002<\/p>\n\n\n

\n<\/p>\n\n\n

\n<\/p>\n\n\n

\n2026\/04\/16 16:46<\/p>\n\n\n

\n\u8f49\u8f09\u81ea\u806f\u5408\u65b0\u805e\u7db2: https:\/\/udn.com\/news\/story\/7251\/9446151?from=udn-ch1_breaknews-1-99-news<\/p>\n\n<\/div>\n\n\n

\n
<\/div>
<\/div>
<\/div>
<\/div>
<\/div>
<\/div>
<\/div>
<\/div><\/div><\/div>

\u6700\u65b0\u6587\u7ae0<\/span><\/h2><\/div><\/div><\/div>

\u53f0\u7063\u65b0\u805e\u901a\u8a0a\u793e-\u614e\u5165\uff0f\u5168\u88f8\u6ce1\u6e6f\u9a5a\u898b\u300c\u6574\u5768\u5927\u4fbf\u300d\uff01\u98ef\u5e97\u62d2\u8ce0\u53cd\u544a\u62b9\u9ed1\u3000\u7db2\u9a5a\uff1a\u6c34\u9032\u5634\u4e86<\/a><\/h3><\/div><\/div><\/div>

\u53f0\u7063\u65b0\u805e\u901a\u8a0a\u793e-\u8179\u7009\u5c31\u91ab\u55ae\u9031\u783412\u842c\u4eba\uff01\u75be\u7ba1\u7f72\u63ed\u300c\u4e00\u7968\u88ab\u5b83\u7e8f\u4e0a\u300d\u6050\u547c\u5438\u5c31\u611f\u67d3<\/a><\/h3><\/div><\/div><\/div>

\u53f0\u7063\u65b0\u805e\u901a\u8a0a\u793e-\u5341\u570b\u9752\u5e74\u79d1\u5b78\u83c1\u82f1\u9f4a\u805a\u3000\u53f0\u4e2d\u66c9\u660e\u5973\u4e2d2026\u4e3b\u8fa6\u96d9\u570b\u969b\u79d1\u5b78\u8ad6\u58c7<\/a><\/h3><\/div><\/div><\/div>

\u53f0\u7063\u65b0\u805e\u901a\u8a0a\u793e-\u8b77\u822a\u9b91\u9b5a\u5927\u4ea8\u9003\u4ea1\uff01\u524d\u526f\u6240\u9577\u6c42\u52118\u5e74\u6c42\u4ea4\u4fdd…\u88ab\u8667\u53ea\u80fd\u51fa80\u842c<\/a><\/h3><\/div><\/div><\/div>

\u53f0\u7063\u65b0\u805e\u901a\u8a0a\u793e-\u97d3\u8077\uff0f\u60b2\u60c5\uff01\u738b\u5f65\u7a0b5\u5c40\u98c66K\u7121\u8cac\u5931\u3000\u968a\u53cb\u653b\u5b88\u90fd\u4e0d\u5e6b\u6c92\u62ff\u52dd\u6295\u53cd\u541e\u9996\u6557<\/a><\/h3><\/div><\/div><\/div><\/div><\/div>
<\/div><\/div>\n\n
\n<\/div>\n\n
<\/div>
<\/div>
<\/div>
<\/div>
<\/div>
<\/div>
<\/div>
<\/div><\/div><\/div>

\u672c\u9031\u71b1\u9580\u6587\u7ae0<\/span><\/h2><\/div><\/div><\/div>

\u53f0\u7063\u65b0\u805e\u901a\u8a0a\u793e-\u614e\u5165\uff0f\u5168\u88f8\u6ce1\u6e6f\u9a5a\u898b\u300c\u6574\u5768\u5927\u4fbf\u300d\uff01\u98ef\u5e97\u62d2\u8ce0\u53cd\u544a\u62b9\u9ed1\u3000\u7db2\u9a5a\uff1a\u6c34\u9032\u5634\u4e86<\/a><\/h3><\/div><\/div><\/div>

\u53f0\u7063\u65b0\u805e\u901a\u8a0a\u793e-\u8179\u7009\u5c31\u91ab\u55ae\u9031\u783412\u842c\u4eba\uff01\u75be\u7ba1\u7f72\u63ed\u300c\u4e00\u7968\u88ab\u5b83\u7e8f\u4e0a\u300d\u6050\u547c\u5438\u5c31\u611f\u67d3<\/a><\/h3><\/div><\/div><\/div>

\u53f0\u7063\u65b0\u805e\u901a\u8a0a\u793e-\u5341\u570b\u9752\u5e74\u79d1\u5b78\u83c1\u82f1\u9f4a\u805a\u3000\u53f0\u4e2d\u66c9\u660e\u5973\u4e2d2026\u4e3b\u8fa6\u96d9\u570b\u969b\u79d1\u5b78\u8ad6\u58c7<\/a><\/h3><\/div><\/div><\/div>

\u53f0\u7063\u65b0\u805e\u901a\u8a0a\u793e-\u8b77\u822a\u9b91\u9b5a\u5927\u4ea8\u9003\u4ea1\uff01\u524d\u526f\u6240\u9577\u6c42\u52118\u5e74\u6c42\u4ea4\u4fdd…\u88ab\u8667\u53ea\u80fd\u51fa80\u842c<\/a><\/h3><\/div><\/div><\/div>

\u53f0\u7063\u65b0\u805e\u901a\u8a0a\u793e-\u97d3\u8077\uff0f\u60b2\u60c5\uff01\u738b\u5f65\u7a0b5\u5c40\u98c66K\u7121\u8cac\u5931\u3000\u968a\u53cb\u653b\u5b88\u90fd\u4e0d\u5e6b\u6c92\u62ff\u52dd\u6295\u53cd\u541e\u9996\u6557<\/a><\/h3><\/div><\/div><\/div><\/div><\/div>
<\/div><\/div>\n\n
\n\n
<\/div>
<\/div>
<\/div>
<\/div>
<\/div>
<\/div>
<\/div>
<\/div><\/div><\/div>

Post gallery<\/span><\/h2><\/div><\/div><\/div>
\"\u53f0\u7063\u65b0\u805e\u901a\u8a0a\u793e-\u6c42\u5065\u4fdd\u7528\u85e5\uff01\u80ba\u764c\u60a3\u8005\u5207\u8166\u7adf\u6210\u690d\u7269\u4eba\u75c5\u901d<\/a><\/div>
<\/div><\/div><\/div><\/div>
\"\u53f0\u7063\u65b0\u805e\u901a\u8a0a\u793e-\u5ddd\u666e\u95dc\u7a05\u9055\u6cd5\u8981\u9000\u7a05\u4e86\uff01\u3000\u9996\u6279\u9000\u6b3e\u65e5\u662f\u300c\u9019\u5929\u300d\"<\/a><\/div>
<\/div><\/div><\/div><\/div>
\"dummy-img\"<\/a><\/div>
<\/div><\/div><\/div><\/div>
\"\u53f0\u7063\u65b0\u805e\u901a\u8a0a\u793e-\u4f11\u5b8c\u7522\u5047\u56de\u516c\u53f8\u300c\u6574\u9593\u6d88\u5931\u300d\u3000\u5979\u50bb\u773c\uff1a\u9023\u4eba\u90fd\u4e0d\u898b\u4e86\"<\/a><\/div>
<\/div><\/div><\/div><\/div>
\"\u53f0\u7063\u65b0\u805e\u901a\u8a0a\u793e-\u5ddd\u7fd2\u6703\u5012\u6578\uff01\u7f8e\u524d\u570b\u5b89\u9867\u554f\uff1a\u5ddd\u666e\u4e0d\u60f3\u5728\u4efb\u5167\u5931\u53bb\u53f0\u7063\"<\/a><\/div>
<\/div><\/div><\/div><\/div>
\"\u53f0\u7063\u65b0\u805e\u901a\u8a0a\u793e-\u7279\u65af\u62c9\u81ea\u5efaTeraFab<\/a><\/div>
<\/div><\/div><\/div><\/div><\/div><\/div>
<\/div><\/div>\n<\/div>\n\n<\/div>\n","protected":false},"excerpt":{"rendered":"

\u56e0\u61c9\u5168\u7403\u6c38\u7e8c\u63ed\u9732\u8da8\u52e2\uff0c\u91d1\u7ba1\u6703\u767c … Continue Reading\u53f0\u7063\u65b0\u805e\u901a\u8a0a\u793e-\u8b49\u4ea4\u6240\u8209\u8fa6 IFRS S2\u5be6\u4f5c\u5de5\u4f5c\u574a \u52a9\u529b\u4e0a\u5e02\u516c\u53f8\u63a5\u8ecc IFRS \u6c38\u7e8c\u63ed\u9732\u6e96\u5247<\/span><\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_coblocks_attr":"","_coblocks_dimensions":"","_coblocks_responsive_height":"","_coblocks_accordion_ie_support":"","_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[15],"tags":[37],"acf":[],"aioseo_notices":[],"featured_image":{"url":false},"_links":{"self":[{"href":"https:\/\/twkeypoint.com\/index.php\/wp-json\/wp\/v2\/posts\/10115029"}],"collection":[{"href":"https:\/\/twkeypoint.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/twkeypoint.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/twkeypoint.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/twkeypoint.com\/index.php\/wp-json\/wp\/v2\/comments?post=10115029"}],"version-history":[{"count":1,"href":"https:\/\/twkeypoint.com\/index.php\/wp-json\/wp\/v2\/posts\/10115029\/revisions"}],"predecessor-version":[{"id":10115030,"href":"https:\/\/twkeypoint.com\/index.php\/wp-json\/wp\/v2\/posts\/10115029\/revisions\/10115030"}],"wp:attachment":[{"href":"https:\/\/twkeypoint.com\/index.php\/wp-json\/wp\/v2\/media?parent=10115029"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/twkeypoint.com\/index.php\/wp-json\/wp\/v2\/categories?post=10115029"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/twkeypoint.com\/index.php\/wp-json\/wp\/v2\/tags?post=10115029"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}