我國行政院金融監督管理委員會已於民國98年5月中發布我國將於民國102年開始第一階段全面採用國際會計準則,因此本研究藉由比較我國財務會計準則與國際會計準則及美國會計準則,以及本國銀行業目前實務上之作法,評估本國銀行業導入並落實國際會計準則可能之主要影響有三: (一) 原始產生放款及應收款之評價 目前本國銀行備抵呆帳之提列普遍不足,導入國際會計準則除導致銀行因增加提存導致獲利能力降低外,部份銀行亦將面臨籌資之壓力。 (二) 公平價值之衡量與揭露 為因應關於金融商品之額外揭露,本國銀行必須重視公平價值之衡量,以使經營績效能允當表達,並對於銀行之風險管理有正面之影響。 (三) 銀行併購產生無形資產之會計處理 目前本國銀行在實務上因併購所產生之可辨認無形資產常被併入商譽而未單獨辨認,惟若可辨認無形資產未能允當衡量及表達,將導致成本收益無法配合,且無法反映併購交易之實質,以致誤導報表使用者。
In mid-May, 2009, Financial Supervisory Commission, Executive Yuan, Republic of China (ROC) promulgated the first-stage adoption of International Financial Reporting Standards, which will be made beginning from 2013. Through the comparison with the ROC financial accounting standards, International Financial Reporting Standards and US financial accounting standards, and analysis of the domestic banking industry practice, this study concludes that the adoption of International Financial Reporting Standards might result in the following impacts: 1. The valuation of loans and receivables The reserve of allowance for doubtful accounts in domestic banks may not be enough. The adoption of IFRS will possibly cause the low profitability due to additional reserves. Some banks could have funding pressures. 2. The fair value measurement and disclosure For additional disclosure requirements, domestic banks need to focus on those related to the fair value measurements. This will make domestic banks fairly present the operational performance and improve the risk management. 3. The accounting treatment of intangibles arising from merger and acquisition (M&A) Currently, intangibles recognized due to M&A are usually mixed with goodwill in practice. This causes the cost not match with the revenue and cannot reflect the M&A reality so the users of financial statements could be misled.