At this stage Taiwan enterprises overseas issued depositary receipts and foreign listed companies issued their own depository receipts, it takes expense to convert the financial statements, and it's uncertain whether the conversion is complied with local government finance and accounting regulations or not, therefore the standard financial statements become very important, and the Internationals also pay close attention to this issue.Authorities Financial Supervisory Commission announced in May 2009 to force the adoption of IFRSs and it is divided into two stages of the implementation.In this study, through literature review and expert interview method, from the perspective of MIS, to explore the issues happening during electronics industry proceed to integrate IFRS, meanwhile to explore the difference between accounting choices, IFRSs and ROC GAAP, and to probe into the information what the accounting information system will disclose.This study found that:(1)The establishment of the IFRS project team can not be a mere formality, executive of leadership and active supervision and management, to avoid to impact on quality or performance of financial reporting and corporate surplus.(2)IFRS issues and actual integration is not just involved the financial, in particular the MIS responsible unit should take an active part, to use available information resources, to assist enterprises to hold education training to optimize organizational functionality.(3)This year(2012), for the first phase the implementation of object mining with ROC GAAP and IFRS to prepare financial statements of the parallel period, January 1 next year, the first phase of the applicable enterprise shall be to IFRS standards, preparation of financial statements, the enterprise should pick up the pace be corrected and actively working with external consultants or the FSC to exchange views through the IFRS conversion can be more transparent and sound financial and management processes.(4)Currently the situation of IFRS migration is learning and adjusting by doing, even the CPA exam, until year 2012, the International Accounting Standards just to be included in the proposition range. Therefore, enterprises should take the initiative to understand IFRS, according to current business conditions, actively proceed to exchange with consultant or accountant in the real terms.