國際財務報導準則費率管制活動會計處理之探討

A Study on Accounting for Rate-regulated Activities under International Financial Reporting Standards

洪珮玲(Pei-Ling Hung)

指導教授 ： 蔡彥卿

國立臺灣大學/管理學院/會計學研究所/碩士(2010年)

https://doi.org/10.6342/NTU.2010.03219

摘要

費率管制係指對商品或勞務價格之制定做出限制。實務上針對價格管制之運作已發展出多種不同的模型，但在會計上對於價格管制之經濟影響則於1960年代才反映在財務報表上。美國財務會計準則委員會於1982年發布SFAS 71正式將費率管制之經濟影響予以認列。在缺乏具體指導方針的情況下，實務上許多國家皆遵循SFAS 71之作法。
關於企業認列由費率管制所產生之資產及負債是否適當，在實務上有不同之見解，再加上外界不斷地要求對此議題的相關指導，故國際會計準則理事會決定將相關議案列入其議程中，並於2009年9月發布揭露草案，以徵求各方意見。揭露草案中對管制性資產及管制性負債作出定義，並建立其認列條件、衡量方式及相關財務影響之揭露。
本研究著眼於國際會計準則理事會發布之費率管制活動揭露草案內容，以了解未來費率管制之會計處理，並參酌美國財務會計準則關於費率管制活動之相關規定、理事會針對費率管制活動所進行的多次會議記錄內容及各界之評論，以提出相關看法及建議。

關鍵字

費率管制 ； 管制性資產 ； 管制性負債

並列摘要

Rate regulation is a restriction on the setting of prices that can be charged to customers for services or products. There are a variety of models of rate regulation in practice. US generally accepted accounting principles have recognized the economic effect of rate regulation on US rate-regulated entities since at least 1962. In 1982, SFAS 71 formalized many of those principles. In the absence of specific national guidance, practice in many other jurisdictions followed SFAS 71.
The International Accounting Standards Board added the “rate-regulated activities” project to its agenda in December 2008 because of differences of views in practice about whether it was appropriate for entities to recognize assets and liabilities arising from rate regulation and ongoing requests for guidance on this issue. The Board has developed the proposed IFRS in September 2009 to define regulatory assets and regulatory liabilities, set out criteria for their recognition, specify how they should be measured and require disclosures about their financial effects.
The purpose of this paper is to investigate the exposure draft issued by IASB, the following IASB board meetings and the response to the exposure draft by others to understand the accounting for rate-regulated activities and to make suggestions.

並列關鍵字

Rate regulation ； Regulatory assets ； Regulatory liabilities

參考文獻

Averch, H., and Johnson, L. (1962) Behavior of the firm under regulatory constraint. The American Economic Review, 52(5), 1052-1069.

Bailey, E., and Coleman, R. (1971) The effect of lagged regulation in an Averch-Johnson model. The Bell Journal of Economics and Management Science, 2(1), 278-292.

Braeutigam, R. (1989) Diversification incentives under price-based and cost-based regulation. The RAND Journal of Economics, 20(3), 373-391.

Financial Accounting Standards Board (1986) Statement of Financial Accounting Standards No. 90 Regulated Enterprises—Accounting for Abandonments and Disallowances of Plant Costs.

Financial Accounting Standards Board (1987) Statement of Financial Accounting Standards No. 92 Regulated Enterprises—Accounting for Phase-in Plans.