國際財務報導準則收入認列之適用與因應-以A電信業者為例

NTERNATIONAL FINANCIAL REPORTING STANDARDS OF REVENUE RECOGNITION ON ADOPTION AND EFFECT : A TELE-COMMUNICATION EXAMPLE

許曉芬(HSIAO-FEN HSU)

指導教授 ： 鄭桂蕙

國立臺北大學/商學院/會計學系/碩士(2011年)

摘要

與IFRSs接軌是臺灣資本市場國際化必經之路。企業應將IFRSs之導入視為內部流程再造之正面推手，從中獲得具附加價值的效益，彰顯企業價值。收入是財務指標中最重要及最常使用指標之一，由於交易型態多樣化及亦趨複雜，收入認列成為IFRS轉換時最重要的課題。本研究針對IAS 18 「收入」與IFRIC 13「客戶忠誠計畫」與ROC GAAP進行分析比較，並對國內實務四大主要常見問題之影響加以探討，並以A電信業者為個案進行探討與分析，就其影響提出相關因應與解決方式。A個案公司導入IFRSs時，收入面臨三大主要問題及其相關因應與解決方式：
一、總額或淨額認列，必須做交易分析與專業判斷，並記錄判斷的根據，作為會計政策依據，宜採流程解由前端部門明確指認此依據。
二、綑綁銷售交易，若手機視為單獨應履行義務時，收入拆分方式依IAS 18「收入」未明定拆分方式，可採US GAAP(EIFT00-21手機認列上限規定)，在透過經銷商申購下，手機補貼款由費用轉列收入減項；若手機視為取得客戶成本，手機補貼款由費用轉列成本。宜採會計解變更財務報表之表達項目。
三、顧客忠誠計畫，應遞延部分之收入。實務上消費者續約時可選擇之方案包羅萬象，且手機淘汰與方案推陳出新之速度快，需仰賴強大資訊系統以累積歷史經驗之建置，宜採系統解以明確紀錄與計算各客戶資料。

關鍵字

國際財務報導準則 ； 國際會計準則第18號 ； IFRIC解釋函第13號 ； 收入 ； 收入認列 ； 電信業

並列摘要

Connecting with International Financial Reporting Standards (IFRSs) is the inevitable path for the internationalization of Taiwan’s capital market. Corporations should regard the introduction of IFRSs as a positive promoter of internal process reengineering, gaining the value-added benefits from it to highlight corporate values. As revenue is one of the most important financial indicators and because of the increasingly diversified and complex disbursement transaction, revenue recognition becomes the most important issue during the conversion to IFRS. This study, focusing on IAS 18 "Revenue", conducted analytical comparison between IFRIC 13 "Customer Loyalty Program" and ROC GAAP, and explored the impact of four common and major problems found in domestic practices. As IFRSs are introduced to the company, “A”, the three major issues as well as the corresponding responses and solutions are as follows:
1.The recognition of gross or net revenue has to be done through transaction analysis and professional judgments, and to record the basis for judgment should be recorded as the guideline for accounting policy. The guideline should be clearly identified by the front-end sector by means of process solutions.
2.For transactions on bundled sales, if the cell phone is considered a separate obligation, the revenue split should be done according to the unclearly defined “Revenue” of IAS 18, the US GAAP (the maximum limit of EIFT00-21 for cell phone recognition) to transfer the cell phone subsidies from an expense to income deduction. If the cell phone is considered as the cost for securing the client, the cell phone subsidies is then transferred from an expense to cost. It is better to adopt accounting solutions to change items expressed in the financial statement.
3.For the customer loyalty program, part of the revenue should be deferred. In practice, while consumers may choose various packages during contract renewal and the speed at which new cell phone as well as new program packages are launched is extremely rapid, a powerful information system is needed to accumulate historical experiences. Therefore, it is recommended that adopt systematic solutions are adopted to clearly record and calculate each customer’s information.

並列關鍵字

IFRS ； IAS 18 ； IFRIC 13 ； Revenue ； Revenue Recognition

參考文獻

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江美艷(2011 a)，《2011產業系列01》電信業導入IFRS實務探討，勤業眾信IFRS文章分享。

徐麗珍、范書華(2011)，【IFRS 稅務觀】IFRS收入認列對租稅之影響，會計發展研究月刊，第302期，頁64-66。

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