摘要
歷經幾十年之訂定與修改，IFRS 17預計於2023年1月1日正式實施，台灣則延後三年，於2026年1月1日上路。IFRS 17取代現行會計準則IFRS 4，預計將對保險業者營運之各面向帶來重大變革。IFRS 17涵蓋之議題多元龐雜，包含三大保險負債衡量模型、再保險、彙總層級等等，再加以現今保單複雜多元，IFRS 17之接軌對於各國保險業者絕非易事。 合約服務邊際亦是IFRS 17當中重要之全新概念，合約服務邊際之規範與保險業者現行做法差異甚大，因此會為個體認列利潤之會計過程帶來重大改變。於本文中將焦點集中在合約服務邊際之衡量與認列，透過蒐集與研讀IFRS 17會計準則以及相關研究專題，並輔以3道釋例說明合約服務邊際之各項議題。 於本文中探討之合約服務邊際議題包含合約服務邊際之原始認列、保險取得成本之逐期攤銷、保障單位之定義及應用及年度分群組。在本文中除蒐集、解讀會計準則及專題研究外，亦已3道釋例展示與說明合約服務邊際之各項議題。期望能透過會計準則、專題研究之蒐集，以及簡易釋例之示範，使讀者能以有系統之方式了解合約服務邊際。
並列摘要
Having gone through twenty years of development and amendments, IFRS 17 will replace IFRS 4 on accounting for insurance contracts and has an effective date of January 1,2023, the effective date for Taiwan will be postponed by three years and will be implemented on January 1, 2026. The issues involve with IFRS 17 are huge and complex, including three insurance liability measurement models, reinsurance, level of aggregation… in addition to the complexity of the insurance products nowadays, the transformation into IFRS 17 will not be easy task for insurance companies by no means. Contractual Service Margin is also one of new and important concepts in IFRS 17, the standard of the contractual service margin is very different from the current practice of the insurance companies, so it is expected to bring about major changes in the accounting process of profit recognition. In this article, the focus will be on the measurement and recognition of the contractual service margin, by integrating and studying accounting standards and related research topics, also with 3 examples, to illustrate various issues involve with contractual service margin.
參考文獻
延伸閱讀
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