金融資產與保險合約之會計處理研究

一、研究動機與目的本研究第一個目的是以詳細的示範與立案說金融資產自[備供出售金融資產]的重分類為[無活絡市場債務工具投資] 後續期間的會計處理要怎麼做,同時討論相關的主管機關和部分的人士對於這樣的金融資產重分類的一些觀點是否有誤並且提出對主管機關的建議 2014年7月國際會計準則委員會發佈國際財務報導準則第9號,也要求使用國際財務報導準則的公司自2018年1月1日起使用此公報對金融工具會計處理的全新規定,這是近10年來IASB最重要的準則指定工作,另一個重要的工作計畫是針對保險合約的IFRS4制定新保險公報,但是由於和IFRS9目前發佈的時間不同可能造成會計的問題該如何應解決是整個研究的目的. 二、研究方法 * 先適用IFRS9 保險公司的投資大多應列入資產透過其他綜合損益以公允價值衡量 * 保險公司的保險附在大多以成本基礎計算 * 資產與負債的衡量不一致會造成業主權益大幅波動,對保險公司則有財務危機三、主要發現與建議 IASB 非常注重保險合約負債與保險公司持有金融資產兩者間會計處理是否適當配比,由於新的準則資產不能用成本法,公允價值用的更多造成資產負債沒有同時使用公允價值,資產與負債的衡量不一致會造成業主權益大幅波動,對保險公司來說甚至於有破產可能,建議政府機關應該開放保險公司選擇保險附在是以公允價值衡量,或是考量延後IFRS9 和新的保險公報上路後同時適用

關鍵字

國際會計準則委員會；公允價值；金融資產

並列摘要

一、The purpose First purpose of this study is based on detailed demonstration and filing the financial assets [property for sale] classified as [no active market debt instrument investments] during the subsequent accounting treatment what to do. Discuss related authorities and part of such financial assets reclassification some views are wrong and made recommendations to the competent authorities On July, 2014 International Accounting Standards Board announced International Financial Reporting Standards NO.9 , also requires the use of international financial reporting standards of the company with effect from January 1, 2018. This bulletin on the new provisions of the financial instruments accounting treatment, this is the IASB specifies the most important rules in recent 10 year. Another important programmer of work is for IFRS4 insurance contracts to develop new insurance bulletin, but because and IFRS9 present different period of time may cause accounting how to solve the problem of the purpose of the study. 二、The study * Applies IFRS9 most investment should be included in the assets of an insurance company through other comprehensive income fair value measurement * Insurance company's insurance are based on the cost basis calculation * Difference of measuring assets and liabilities can result in owners ' equity volatility, insurance companies, and financial crises 三、The recommendation IASB attaches great importance to insurance liabilities and insurance companies, hold financial assets the accounting treatment between adequacy ratio, method of cost of assets cannot be used due to the new guidelines. Fair value, more result without using the fair value of assets and liabilities, assets and liabilities of the inconsistent measure will result in owners ' equity volatility to insurance companies or even a bankruptcy possibility. Recommends that the Government should liberalize the insurance choice insurance is based on the fair value measurement, or consider defer IFRS9 and new insurance bulletin applies to both on the road.