現行國際財務報導準則疑義之探討

A Discuss on the Doubts of Current International Financial Reporting Standards

陳俊卿(Chen, Jyun-Cing)

《真理財經學報》 29期 (2019/12) Pp. 31-58

摘要

本文以國内知名會計學者依國際財務報導準則為藍本所編寫的《中級會計學》教科書中所述的會計準則處理規定作為評論的資料來源，對其中所引用的國際財務報導準則中有疑義之處，表達作者的個人意見。本文除於該段的第一句以「作者意見」開頭者係表達作者的意見外，其餘所有關於會計準則的敘述，均係引用自鄭丁旺博士所編著的《中級會計學》教科書第十三版中的內容。本文中所討論到的主題包括：「現時義務」的定義、虧損性合約的會計處理、期後事項的會計處理、工程合約的會計處理、不同分類金融資產交易成本的會計處理、透過其他綜合損益按公允價值衡量金融資產減損的會計處理、長期股權投資採用權益法時順流交易的會計處理、融資租賃的會計處理等。

關鍵字

國際財務報導準則 ； 現時義務 ； 金融資產減損

並列摘要

This article uses the accounting standards as described in the ＂Intermediate Accounting＂ textbook prepared by well-known accounting scholars in accordance with the International Financial Reporting Standards as the sources of comments, expressing the author's personal opinions for which are dubious in the International Financial Reporting Standards cited therein. In addition to the author's comments in the first sentence of the paragraph by using ＂the author's opinion＂, all other accounting standards are quoted in the 13th edition of the ＂Intermediate Accounting＂ textbook edited by Dr. Ting-Wong Cheng. In the content, the topics discussed in this paper include: the definition of ＂current obligations＂, the accounting treatment for onerous purchase contracts and onerous sales contracts, the accounting treatment of events after the reporting period, the accounting treatment of construction contracts, and the accounting treatment of transaction costs of different classified financial assets, accounting treatment of impairment of financial assets at fair value through other comprehensive income, accounting treatment of down-stream transactions using equity method, accounting treatment of finance lease, etc.

並列關鍵字

International Financial Reporting Standards ； Current obligations ； Impairment of financial assets

參考文獻

鄭丁旺著，107年，中級會計學(上、下冊)，第十三版，作者印行。

林蕙真著，106年，中級會計學新論(上、下冊)，第十版，鉦業出版。

張仲岳等著，108年，中級會計學(上、下冊)，第四版，東華書局出版。