Taiwan will adopt IFRS 9 simultaneously with the international community on Jan 1, 2018. In order to know whether domestic enterprises are ready for IFRS 9 adoption, the FSC conducted a survey at the end of October, 2017. The survey showed that up to 99% of enterprises were well prepared for adopting IFRS 9 in financial statements in 2018. Only very few enterprises occurred some problems such as a delay in system establishment and an issue of stock valuation at Fair Value. These enterprises have nevertheless contacted CPAs for assistance and are expected to adopt IFRS 9 in 2018.