我國導入國際財務報導準則對壽險業影響之研究

The Study of lmpact on the conversion to IFRSs for insurance industry

翁克偉(Ko -Wei Weng)

指導教授 ： 郝充仁

淡江大學/商管學院/保險學系保險經營碩士在職專班/碩士(2013年)

https://doi.org/10.6846/TKU.2013.00564

摘要

論文名稱：我國導入國際財務報導準則對壽險業影響之研究 頁數：128
校系(所)組別：淡江大學保險學系保險經營研究所在職專班
畢業時間及提要別：101學年度第1學期 碩士學位論文提要
研究生：翁克偉　　　　　　　　　　　指導教授：郝充仁
論文提要內容：
　　本研究針對台灣壽險業將於2013年1月1日正式實施國際財務報導準則(IFRSs)，可能產生的重大差異及影響進行探討。因此本論文從觀察IFRSs 沿革、國外導入趨勢、與我國現行會計準則差異，比較台灣29家壽險公司財務報告中揭露實施IFRSs 之差異影響，歸納本研究結論有以下五點：
一、實施IFRSs全體壽險業之業主權益將增加239.73億元，占原ROC GAAP業主權益4,269.50億元之5.62%。全體壽險業之損益將減少13.77億元，占原ROC GAAP損益70.48億元之比率-19.53%。
二、主要差異來源為IFRS 4 保險合約，該公報使得全體壽險公司之業主權益增加。
三、非保險業特有之國際準則公報，依其對業主權益影響排序，增加者為投資性不動產、金融資產衡量，減少者為所得稅、員工福利、不動產，廠房及設備等。其他公報影響則相對較小。
四、壽險業為特許產業，除了IFRSs之規定外，金管會針對國內情況而有額外的規定，使得2013年起與國際接軌之國際準則，仍有一些部分與國際規定不符。
五、外商撤資及出售購併風潮，此撤資及出售行為是否與實施IFRS4－Insurance Contract（保險合約）有關，或是為了解除在台灣舊有保單長期利率曝險包袱(利差損)，並將資本保留在具競爭優勢區域，因此才願意貼現出售，就本研究結果尚無法得知真正之結論。
關鍵詞：IFRSs、保險合約、業主權益

關鍵字

IFRSs ； 保險合約 ； 業主權益

並列摘要

Title of Thesis: Total Pages :128
The Study of lmpact on the conversion to IFRSs for insurance industry
Key word : IFRSs、Insurance Contract、Equity
Name of Institute : Department of Insurance
Graduate date : December 2012 Degree conferred : Master
Name of student :Ko -Wei Weng Advisor:Chung-Jen Hao
翁 克 偉 郝 充 仁
Abstract :
The life insurance industries in Taiwan is implementing the International Financial Reporting Standards (IFRSs) on January 1, 2013. This study explores and discusses the significant differences and impacts resulted from the implementation. Therefore, this paper will observe the developing history of the IFRSs, the successive changes in foreign countries after they imported the IFRSs,the differences between the IFRSs and our current accounting standards, and then compares the differences and impacts revealed in the financial reports of the 29 life insurance companies after the implementation of IFRSs. The conclusions of this study can be summarized as the following five points:
1.After the implementation of the IFRSs,the equity of all the life insurance companies will have an increase of 23.973 billion NT, accounting for 5.62% of the original ROC GAAP equity 426.95 billion NT. Profit and loss of the entire life insurance industries will have a decrease of 1.377 billion NT, accounting for 19.53% of the original ROC GAAP profit and loss 7.048 billion NT.
2.The main cause of variation is IFRS 4 Insurance Contracts,which makes the equity of all the life insurance companies increase.
3.According to impact degrees of the IFRSs on the equity, we can list the names as follows. Investment Property and Financial Assets Appraisal causes increase; Income tax, Employee Benefits, and Property，plant and equipment causes decrease. The impact of other standards is relatively small.
4.The life insurance industry is a chartered industry. In addition to the provisions of IFRSs, Financial Supervisory Commission has additional provisions for the domestic situation, which makes the the implementation of the IFRSs still a little inconsistent with international regulations.
5.Does the investment withdrawal and the foreign sale and Acquisition wave have anything to do with the implementation of the IFRS4-Insurance Contract ? Or are the foreign industries willing to sell at a discount because they want to lift the old policy long-term interest rate exposure burden (loss from difference of interest rate) and to retain the capital in the areas with competitive advantages. The results of this study could not draw any real conclusion .

並列關鍵字

IFRSs ； Insurance Contract ； Equity

參考文獻

1.黃金澤，2011，金融工具修訂重點及趨勢，會計研究月刋302期，頁94-98。

2.黃建澤，2011，保險合約會計之變革，會計研究月刋302期，頁100-101。

3.蘇裕惠、林寶珠，2011，導入IFRS設計與執行階段之實務指引(一)，會計研究月刋302期，頁114-121。

4.黃士銘、黃素慧、陳譽民，2011，電腦稽核人員面對IFRS與XBRL的挑戰與困境，會計研究月刋302期，頁109-113。

6.江美艷，2009，2013年採用IFRS，台灣企業準備好了嗎。會計研究月刊289期，頁94-103。