IFRS 17與中國大陸現行會計制度負債公允價值之探討——基於萬能險之分析

隨著金融保險行業全球化的發展趨勢不斷增強，各國將有意在保險會計制度上與國際接軌，而國際會計準則理事會（簡稱IASB）發佈的《國際財務報導準則第17號：保險合約》（簡稱IFRS 17），無疑加速了這一進程。一方面，IFRS 17相較以往的IFRS 4在各個方面均有較大改變。另一方面，IFRS 17提供多樣化的計量模型，將使得不同性質的保險合約負債計量有所不同。此外，受到國內金融保險相關政策的影響，各國會計制度各異，IFRS 17的實施難度將進一步增加，中國大陸及台灣亦將面臨財報與計量大改之問題。本文通過研究IFRS 17負債計量之變化及與中國大陸現行會計制度不同之處，並以近年來兩地熱門的萬能險為例，討論其在IFRS 17下的計量模型適用以及負債計量的不同點，分析中國大陸及台灣從現行會計制度到IFRS 17實施時需適應的不同負債變動。最後，本文將對全文進行總結，並提出相應改善意見。

關鍵字

保險會計； IFRS17 ；萬能險；公允價值

並列摘要

With the increasing globalization of the financial and insurance industry, countries in the world tend to integrate their current insurance accounting systems with international standards. The International Financial Reporting Standards 17: Insurance Contracts (IFRS 17) issued by the IASB has certainly accelerated this process. On the one hand, IFRS 17 is significantly different from IFRS 4. On the other hand, IFRS 17 provides diversified liabilities models, leading to measurement differences between different kinds of insurance contracts. In addition, due to the influence of domestic insurance policies, accounting systems vary from country to country, making the implementation of IFRS 17 more difficult. China mainland and Taiwan will also face this problem. This article studies the main changes of liabilities measurement in IFRS 17, and compares IFRS 17 with the current accounting system in China mainland. Secondly, the study takes universal insurance as an example and discusses the measurement of liabilities under IFRS 17. Then, the essay discusses the difference between adaptation of IFRS 17 concerning universal insurance from the aspect of current accounting system in China mainland and Taiwan. Finally, this thesis gives some conclusions and puts forward the corresponding suggestions to insurance companies in Taiwan.