IFRS17與大陸現行會計準則負債公允價值之研究——以分紅保險為例

隨著金融全球化的不斷推進，國際組織制定了一些國際準則來達到統一報表編制的目的，這樣不僅可以消除國際間的會計處理差異，更在減少核算和融資成本上發揮作用，保險業也不例外。國際會計準則理事會（IASB）發佈了《國際財務報表準則第17號：保險合約》（IFRS17），因此各國公司紛紛步入了會計制度改革的進程以與國際接軌。但值得注意的是，相較於原制度IFRS4，IFRS17發生了較大改動，並且針對不同特徵的保險合約提供了不同的計量模型，因此實施起來變得困難，對公司的內部運作、產品開發、系統建構都帶來不小挑戰。中國大陸也有意推出「中國版IFRS17」，通過征求意見稿可以看出大陸接軌國際制度的意願。本文以分紅型保險為例，探討IFRS17與中國大陸保險會計現行制度對於負債計量的差異之處，並且研究分紅保險在IFRS17下的會計處理，以分析中國大陸在施行IFRS17上的難點以及對大陸保險業的發展影響。

關鍵字

IFRS17 ；分紅保險；負債公允價值

並列摘要

With the continuous progress of financial globalization, international organizations have formulated some international standards to achieve the purpose of uniform statement preparation, which can not only eliminate international differences in accounting treatment, but also play a role in reducing accounting and financing costs, and the insurance industry is no exception. Since the International Accounting Standards Board (IASB) has issued the International Financial Reporting Standards 17: Insurance Contracts (IFRS17), companies in various countries have reformed the accounting system to meet the international standards. However, compared with the original system IFRS4, IFRS17 has great changes, and different econometric models are provided for different insurance contracts with different characteristics. As a result, IFRS17 becomes difficult to implement, bringing great challenges to the internal operation, product development and system construction of the company. The Chinese mainland also intends to launch a "Chinese IFRS17". The draft soliciting opinions shows the mainland's willingness to integrate into the international system. Taking participating insurance as an example, this paper discusses the differences between IFRS17 and the current insurance accounting system in mainland China in the measurement of liabilities, and studies the accounting treatment of participating insurance under IFRS17, so as to analyze the difficulties in the implementation of IFRS17 and its impact on the development of insurance industry in China.