10號公報於96年11月29日進行第一次修訂，適用會計年度開始日在98年1月1日以後之財務報表，但亦得提前適用。97年下半年度遭逢金融風暴，部份企業認為此時若採用新修訂之10號公報將對企業營運產生不利之影響，因此，新10號公報是否如期實施被受爭議。為與國際接軌、提升財務報表品質及強化企業存貨管理，金管會評估後宣佈如期實施新10號公報。 本研究就經濟因素(銷貨成長率、產業毛利率變動數、存貨週轉率)及報導誘因(盈餘平穩化、洗大澡、負債比率)探討新舊10號公報對企業提列存貨跌價損失之決定因素，比較97年度提前適用新10號公報之公司與對照公司提列存貨跌價損失之決定因素，及研究98年度採用新10號公報之公司，新舊10號公報對其提列存貨跌價損失之決定因素。實證結果顯示，企業提列存貨跌價損失進行盈餘平穩化及洗大澡，會因運用新舊10號公報而產生差異，97年度提前採用新10號公報之公司係基於洗大澡動機，而未提前採用之對照公司則以反應經濟實質及基於盈餘平穩化動機；準時採用之公司採用舊10號公報年度認列之存貨跌價損失，係基於盈餘平穩化及洗大澡動機；而採用新10號公報年度，並未發現存貨跌價損失與盈餘管理具顯著關係。 SFS No.10 in Financial Accounting Standards of Taiwan has been revised on 29th November, 2007. The revised SFS No.10 should be applicable for financial statements of fiscal year ended on and after Dec.31, 2008, but earlier adoption is allowed. Because of the Financial Crisis between 1st July and 31th December in the 2008, some companies consider it might have adverse effects of operation if the revised SFS No.10 has practiced. Therefore, it’s a dispute whether the financial statements of fiscal year should be adopted revised SFS No.10 on schedule or not. In order to be consistent with the International Accounting Standards, to increase the quality of financial statements and to enhance Inventory Management, the Financial Supervisory Commission decided to practice revised SFS No.10 on schedule.
The significant factors to determinate the inventory write-off in Taiwan would be discussed in the research according to the economic factors and the reporting incentive. The significant factors to determinate the inventory write-off would be compared those firms whether early adoption the revised SFS No.10 or not in 2008.On the other hand, it is provided as well to find the influence in those firms during different period, one period is the firms which do not adopt the revised SFS No.10 and the other period is the firms which adopted the revised SFS No.10 in 2009 in the research. In conclusion, it shows that early adopters are “big bath” reporting behavior; control firms are to reflect the truly economic status and “Smooth” reporting behavior. It also indicates that the decision to adopt SFS No.10 on scheduled is not to conduct the earning management.
