探討折現率在會計準則之應用

A Study on Discount Rate Applied in Accounting Standards

周雨呈(Yu-Cheng Chou)

指導教授 ： 蔡彥卿

國立臺灣大學/管理學院/會計學研究所/碩士(2017年)

https://doi.org/10.6342/NTU201701011

摘要

無資料

關鍵字

折現率 ； 現值評價技術 ； 現值

並列摘要

The aim of this thesis is to improve the understanding of discount rate and present value measurement applied in relevant accounting standards, and to offer suggestions and critiques, by elaborating on applications, comparing differences among the standards, and reviewing previously-discussed issues.
Those relevant standards include IFRS 13, IFRS 16, IAS 17, IAS 19, IAS 36 and IAS 37, all of which are excerpted and explained in Chapter 2. Then in Chapter 3, these standards are examined synthetically, with related issues and responses being referred to. Chapter 4 is centered on the current practice on discount rate in IAS 19 and IAS 37, including accounting procedure, disclosure, presentation, and suggestions.
While the approaches of discount rate vary on the basis of the item being measured, they are understood and reasoned in guidelines. In the end, this thesis is concluded by proposing issues that need to be addressed in terms of the improvement of clarity and consistency of application.

並列關鍵字

discount rate ； present value measurement ； present value

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