台灣原採用2010年版之IFRSs，而自2015年起改採2013年版之IFRSs，其中有關退休金之IAS19員工福利規範亦有所更動。本研究以上市櫃公司為分析對象，以2014年分別依改版前與改版後IFRSs規範編製之財報資訊，探討IAS19更動對於財報資訊價值攸關性是否具有影響。實證結果發現，權益帳面價值、綜合損益、其他綜合損益等資訊在IFRSs版本更動中具有價值攸關性，但退休金費用、其他綜合損益－精算損益、應計退休金負債等與股價間關連性均未能得到統計推論支持。另，若考慮將企業依有、無未既得福利前期服務成本而加以分類，則IFRSs改版對於綜合損益價值攸關性的影響亦會因企業是否具有未既得福利前期服務成本而有不同。

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.