本研究以國泰人壽作為研究個案,分析導入國際會計準則IFRS4之歷程,在研究對象發展的實際生命週期內,對個案現象進行研究,運用專家訪談法針對企業之企業策略、組織管理、資訊揭露及內部稽核探討,並配合財務報表分析法進行資料搜集及分析比較,了解導入國際會計準則IFRS4可能產生的影響。 研究結果發現國際會計準則IFRS 4 Phase I為過渡性之會計準則,以維持現行作法為主,並不影響整體企業之經營策略,導入之主要成功關鍵因素則在於組織的知識分享及充分的溝通工作。未來國內適用國際會計準則IFRS 4 Phase II時,在資訊揭露方面,方可能產生較大衝擊,需賴具有精算背景之內部稽核人員,確認財務資訊的正確性及判斷其重估之市價是否符合規定。 由於國際會計準則IFRS 4 Phase I之主要目的係有限度的改善保險人對保險合約之會計處理,故對整體財務結構影響有限,而未來將視IFRS 4 Phase II之規定進行檢視及調整,包含面臨鉅額準備金之提列問題,於實施前應充分進行試算,即早調整產品規劃策略,此則需要與組織內各部門的合作,方能完成此任務。
Taking Cathay Life as a case study, this study analyzes the International Financial Reporting Standards IFRS4 during the actual developing life cycle of financial company. This study discusses corporation business strategy, organizational management, information disclosure and internal audit through expert interviews and financial statement analysis to understand impacts t of IFRS4 financial company. The results were found that IFRS4 Phase I is a transitional principal which the current practice does no affect overall business strategies of enterprise. The critical factors to successfully import IFRS4 Phase I rely on organizational knowledge sharing and adequate communication. In the future, the parties will have a greater impact on information disclosure when adopting the International Financial Reporting Standards IFRS 4 Phase II. It relies on the ability of internal auditors which have actuarial background to confirm the correctness of the financial information and determine whether the market price of their revaluation compliance the provision. Due to the main purpose of IFRS4 Phase I is to improve insurers dealing with insurance contract accounting in a limited scale, its impact on overall financial structure is limited. In the future, insurance companies should inspect and modify themselves under the restriction of IFRS 4 Phase II, including the calculation of provision of reserve before it is implemented, product planning strategy adjustment in the early stage. These all need the cooperation of various departments within organization to complete the task.