國際會計準則第39號公報金融工具會計與財報彙整

IAS No.39 Accounting for Financial Instruments and Related Practice Suvery

宗豐勇(Feng-Yung Tsung)

指導教授 ： 陳明道 ； 鍾彩焱

元智大學/管理學院/管理研究所/碩士(2002年)

摘要

財務風險管理和資訊技術的進步，資本市場的全球化和複雜的金融工具的使用加遽已根本改變了企業和投資的環境。對於金融工具的認列和以成本基礎衡量的傳統會計觀念，很明顯的需要加以重新思考。
國際會計準則委員會（IASC）為了達成對所有的金融工具以公平價值衡量的目標，決定分以兩階段進行。第一階段是為了滿足對金融工具的認列和衡量準則的急迫需要。IASC於1998年12月發佈了IAS39，於認列、衡量、表達、揭露以及避險會計，訂定較完整的規範。值得注意的是，相較於全面公平價值，由於一些技術問題，目前尚無法克服，且IAS39的定位是一過渡的準則，所以仍保留了部分的歷史成本基礎及避險會計。第二階段是和各國的準則制訂者合作進行全面的長期計畫，以期在2005年滿足對所有的金融工具以公平價值衡量的目標。
金融工具草案完全採用公平價值，這是一項全面性的計畫，作為將來取代仍存在混和衡量制度的IAS39的基礎。IAS39和草案存有許多相似之處，所不同點在於草案提議進一步的改變金融工具和類似項目的會計處理。
IAS 39於2001年的1月1日正式生效，許多採用國際會計準則的公司必須在2001年的財務報表首次採用IAS 39。本文針對國際上採用國際會計準則的企業，透過公司已確認查核的財務報表，調查其如何表達其在附註揭露金融工具的公平價值、金融工具認列衡量以及避險會計。

關鍵字

公平價值 ； 金融工具 ； 金融資產 ； 金融負債 ； 避險會計

並列摘要

Sophisticated derivatives combined with complex financial instruments have changed fundamentally the business and investment environment. It has become apparent that traditional accounting concepts for the recognition and cost-based measurement of financial instruments need to be rethought.
IASC propose that all financial instruments should be measured at fair value, the Board decided to go forward in two phases. The first phase of the project is to meet the urgent need for a standard on the recognition and measurement of financial instruments. IASC completed the first phase in December 1998 when it approved IAS 39. IAS 39 establishes principals for recognizing, measuring, and disclosing information about financial assets and financial liabilities.
The second phase of the project is a comprehensive longer-term project in partnership with national standard setters. Joint Working Group of Standard Setters (JWGSS) was established to develop a proposed comprehensive standard on accounting for financial instruments based on fair value measurement principles.
IAS39 was effective on 1 January 2001.This study also investigates companies’ initial application of IAS 39, and analyzes how they adjust to the new standard and the adequacy of their disclosure.

並列關鍵字

Fair Value ； Financial Instrument ； Financial Assets ； Financial Liabilities ； Hedging Accounting

參考文獻

5. International Accounting Standards Committee (IASC), “IAS 39 Financial Instruments: Recognition and Measurement”, Revised, October 2000.

8. Joint Working Group of Standard Setters (JWGSS) on Accounting for Financial Instruments, “Financial Instruments: Issues Relating to Banks, ”August 1999.

11. Simko, Paul J., “Financial instrument fair values and nonfinancial firms, ”Journal of Accounting, Auditing & Finance, Vol. 14, Iss. 3,pp. 247, 28 pgs, summer 1999.

1. Dad, Adrian, “Fair value hedges under IAS 39,” Accountancy, Vol. 126, Iss. 1285, pp.112, Sep 2000.

2. Bushee, Brian, “Derivative Disclosure Under SFAS No.119 A Survey and Analysis of 1994 Disclosures by End Users of Derivatives,” Coopers and Lybrand/University of Michigan, September 22, 1995.