國際財務報導準則第九號之減損會計

在2014年，IASB發布新的減損會計處理，其目的是為了改善備抵壞帳的衡量問題。新的減損會計處理規定企業購入金融工具時，應預期信用損失，並且將其與購入之金融資產分開認列；報導日時，企業應比較及評估期初與期末金融資產之信用風險，以決定應認列之預期信用損失與備抵損失之金額。使用預期信用損失報導可以減緩IAS39預期報酬及信用損失認列延遲之問題，使財務報表的資訊更貼近金融資產的實際情況。　　IFRS9減損會計之處理和以前IAS39處理大相逕庭且更為複雜，公報中附有釋例，但其釋例內容較為簡易且說明文字也較為簡略。本文包含十個釋例，目的係為了更深入的探討減損會計的處理。　　釋例一到四為減損會計最基本的處理，本文假設購入的為一組債券投資，違約僅代表一組中的某債務人違約，而非整組投資違約。對於剩餘為違約的部分，企業應於報導日應評估信用風險(即預期信用損失)，決定期末備抵損失應用12個月之預期信用損或是存續期間之預期信用損失之金額認列。釋例五及六為綜合性釋例，可以更完整了解IFRS9減損三階段的會計處理。其中在實際違約發生時，會預期未來可收現之金額，用此金額可算出應有之備抵損失；若預期未來可收現之金額改變，則改變的部分應進損益，且同時影響備抵損失之期末金額。釋例七為折價購入之金融資產，做法和釋例一到六大同小異，最不同之處在於折價攤銷部分會影響備抵壞帳提列與利息收入的認列。　　釋例八說明透過其他綜合損益按公允價值衡量之金融資產之減損做法，公報中規定，透過其他綜合損益按公允價值衡量之金融資產也需以攤銷後成本衡量，但備抵損失應認列為其他綜合損益而非直接沖減財務狀況表上之金額。因此其做法與釋例五相同，惟認列備抵損失的科目為其他綜合損益，本文中也有呈現以攤銷後成本衡量及透過其他綜合損益按公允價值衡量之金融資產的報表比較。　　釋例九及十為購入及創始之信用減損金融資產之釋例，此種金融資產應用預期現金流量計算預期信用損失，並重新計算有效利率，並用調整信用損失後之有效利率計算利息收入。

關鍵字

減損會計； IFRS9 ；預期信用損失

並列摘要

In 2014, IASB published new impairment accounting method which purpose attempts to improve the issue of loss allowance. The 2013 Impairment Exposure Draft requires an entity initially accounts for expected credit loss and should separate it when priced financial assets at initial recognition. At each reporting day, entity should compare and evaluate whether credit risk of financial asset has increased significantly since initial recognition, in order to determining the amount of loss allowance. Expected credit loss approach will reduce the systematic overstatement of interest revenue in periods before a credit loss event occurs and the delay the recognition of credit loss in accordance with the requirements of IAS39. The requirements of impairment accounting are significant differences between IAS39 and IFRS9, and become more complicated. There are some examples in implementation guidance of IFRS9. However, the extents and the explanations of those examples are simple. In this article, ten examples are presented to illustrate the impairment accounting of more complicated situation. In first four cases, an entity purchases a group of debt investment. Actual loss in those cases means one of the debtor defaults. An entity should assess credit risk, expected credit loss, to determine a loss allowance at an amount equal to 12-month expected loss or lifetime expected credit loss at reporting day of the rest debt investment. The fifth and sixth cases are comprehensive examples that we can clearly understand the differences accounting treatments among the three stages of impairment accounting. When default occurs, an entity should estimate future cash flow and assess expected credit loss. If the amount of future cash flow changes, not only the difference has to recognize into income statement but also the ending balance of loss allowance will be effected. In the seventh case, an entity purchases financial asset on discount. Accounting treatments are similar to above cases. We only have to focus on discount amortization which influences loss allowance and the recognition of interest revenue. In the eighth case, an entity purchases a financial asset which measured at fair value through other comprehensive income. The recognition and measurement of expected credit losses is in the same way of assets measured at amortized cost. However, the loss allowance is recognized in other comprehensive income instead of reducing the carrying amount of the financial asset in the statement of financial position. We also show the statement of financial position to demonstrate the differences between the financial assets measure in amortized cost and in fair value through other comprehensive income. The ninth and tenth cases are examples of purchase or originated credit impaired financial assets. Under new impairment accounting, those financial assets should estimate expected future cash flow and expected credit loss, recalculate credit-adjusted effective interest rate. In 2013 Impairment Exposure Draft proposed that interest revenue should be calculated using effective interest rate unadjusted for expected credit losses, except for purchase or originated credit impaired financial asset, in which case the entity would use a credit-adjusted effective interest rate