IFRS 17對壽險業財務比率之影響分析 — 以一般模型為例

壽險業之財務比率對於壽險業者、投資人及監理機關皆具有重要資訊價值，然其前提為財務比率之衡量乃建立於一個完善的會計準則之上。現況下由於保險業採用的國際財務報導準則第4號「保險合約」(以下簡稱IFRS 4)允許各國延續其原來的保險會計制度，造成不同國家之壽險財務報表可比較性下降，且規範不全也導致實際經營成果與呈現之財務狀況存有落差。故國際會計準則理事會 (International Accounting Standards Board)於2017年發布了國際財務報導準則第17號「保險合約」(以下簡稱IFRS 17)，提供各國保險業統一的會計指引，而我國預計於2026年正式適用。本文先整理IFRS 4與IFRS 17在一般模型(要素法)下保險負債認列、衡量及表達的重大差異，以作為後續研究基礎。接著比較企業在發行相同壽險產品下，若分別採用IFRS 4及IFRS 17之規範執行會計記錄，其簡明資產負債表、綜合損益表及相關會計項目與財務比率之差異與未來變化趨勢。

關鍵字

保險合約； IFRS 17 ； IFRS 4 ；一般模型；要素法；財務比率；財務報表

並列摘要

The financial ratios of the life insurance industry are important essential information for life insurers, investors, and regulatory authorities, but only on the premise that the measurement of such financial ratios is based on appropriate accounting standards. The currently effective International Financial Reporting Standard 4 “Insurance Contracts” (hereinafter referred to as IFRS 4) allows the insurance industries across the globe to continue using their existing insurance accounting system, leading to less comparability between the life insurance financial statements of different regions and more discrepancy between the actual operating results and the financial statistics due to the lack of regulations. Therefore, in 2017, the International Accounting Standards Board (IASB) issued International Financial Reporting Standard 4 “Insurance Contracts” (hereinafter referred to as IFRS 17), which Taiwan plans to implement in 2026, to provide a universal accounting standard for the insurance industry of different countries. 　　In this thesis, we will first summarize the significant differences between IFRS 4 and IFRS 17 about the recognition, measurement, and statement of insurance liabilities under the general model (building block approach), creating a foundation that supports subsequent studies of this field. Then, we will use companies that issue the same life insurance products as an example to compare the differences between their condensed balance sheet, consolidated income statement, and other related accounting items and financial ratios under IFRS 4 and IFRS 17, respectively, while also analyzing their future trends.