為因應2013年全面採用的國際財務報導準則,全台灣上市櫃及興櫃公司無不全力準備。而IFRS對企業的影響程度,與其所處的產業及經營模式有很大的關聯。以電信業而言,影響最大的部分,主要在收入認列之相關議題。依IAS 18規定,為反映交易經濟實質,針對數個可辨認項目(multiple elements)之交易必須以公允價值拆分分別認列收入,各電信公司為維繫舊客戶及吸引新用戶加入,無不以優惠價回饋客戶購機、手機補貼或加贈紅利點數等優惠方案,以賺取綁約期間之通訊服務、行動上網服務或多媒體隨選視訊等相關收入,由於電信商品推陳出新,其優惠組合方案更迭頻繁,企業須逐一分析各種交易的經濟實質,收入認列方式將須作調整。 本論文係以中華電信為研究個案,將就捆綁銷售交易、紅利積點及手機補貼等項目,在導入IAS 18收入,可能面臨之問題作深入探討,瞭解現行作業與IFRS之差異及所面臨之挑戰,以協助企業於2013年能順利與國際財務會計準則接軌。
Taiwan’s publicly listed companies on the TWSE and OTC are fully prepared for adoption of International Financial Reporting Standards (IFRS) in 2013. The impacts of IFRS adoption for companies in vary due to different industries and business models. Revenue recognition is the most significant impact in elecommunications industry. According to IAS 18, it is necessary to separate a single transaction with identifiable multiple elements by their relative fair value which reflect the economic substance. In order to maintain existing customers and attract new users, telecom companies provide various promotions in discounted price for new phones, new phone subsides, or award credits to earn revenue of airtime, mobile internet service, or Multimedia On Demand during service agreement period. New services and combination promotions have released from time to time, companies need to analyze various economic substance of transactions and adjust the accounting treatment for revenue recognition. This thesis takes Chunghwa Telecom as a case study to discuss the facing issues about the bundled sales transaction, award credits and cell phone subsides in adoption of IAS 18 Revenue. Understanding the differences between current practice and IFRS, and the possible challenges will assist companies to adopt IFRS smoothly in 2013.
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