公平價值、價值攸關性與外滙風險

Fair Value、Value-Relevance and Foreign Exchange Risk

王漢民(Han-Min Wang) ； 陳俊廷(Jun-Ting Chen)

《台灣管理學刊》 8卷2期 (2008/08) Pp. 17-31

https://doi.org/10.6295/TAMJ.2008.0802.03

摘要

本研究主要探討我國財務會計準則第34與36號公報有關公平價值評價之實施，在金融商品與衍生性金融商品之認列及衡量對金融保險業價值與外匯風險之關聯性。實證結果顯示，實施公平價值財務會計準則後，金融保險業金融商品之衡量與認列較實施前更具價值攸關性。另外，新準則實施後，金融保險業外匯衍生性金融商品之衡量與認列較實施前更能表現其外匯風險暴露情形。

關鍵字

財務會計準則 ； 金融商品 ； 公平價值 ； 價值攸關性 ； 外匯風險

並列摘要

The purpose of this study is to examine the effect of the Statements of Financial Accounting Standards No. 34 and No. 36 on the value-relevance and foreign exchange risk of financial instruments for the banking and insurance firms in Taiwan. The results of study show that the implementation of the fair value accounting standards enhances the value-relevance of accounting reports. And, the new financial accounting standards could reveal the level of risk exposed for the derivative foreign exchange assets and liabilities of firms.

並列關鍵字

Financial accounting standard ； Financial instrument ； Fair value ； Value-relevance ； Foreign exchange risk

參考文獻

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