轉換公司債具有負債與權益的雙重特性,為了符合投資大眾的需要,目前台灣的轉換公司債大都含有贖回權、賣回權以及轉換價格重設條款。由於我國財務會計準則公報第三十四號公報廢除公報第二十一號的適用,轉換公司債的會計處理不再全數以負債入帳,而是公司債與轉換權分別以負債與權益入帳。 本文藉由介紹我國財務會計準則公報公報第三十四號及第三十六號的內容,助於瞭解有關轉換公司債的會計處理,另探討公報尚未規定的部分,以為將來國內會計準則的制定機構修定的參考依據。此外,根據所有權理論來探討有關負債與權益的區分,建議可以參考所有權理論的觀點來處理有關收益取決於股價之請求權或證券,不僅可以使收益取決於股價之請求權或證券的會計處理趨於一致,亦可以簡化會計的處理程序。
Convertible bonds are the hybrid securities with the properties of the bond and stock. In Taiwan, for the demand of investors, most convertible bonds have call option, put option, and reset option. Because the ROC Statement of Financial Accounting Standards no. 34 abolished the ROC Statement of Financial Accounting Standards no. 21, a portion of the proceeds received for bond should be attributed to the conversion and accounted for as paid-in capital. The purpose of this paper is to investigate the ROC Statement of Financial Accounting Standards no. 34 and the ROC Statement of Financial Accounting Standards no. 36 to understand the accounting for convertible bonds. This study also discuss how to account for convertible bonds when convertible bonds are embedded in other options. The remainder of this paper is based on proprietary theory to propose the accounting for performance-contingent claims or securities and make an example of convertible bonds.