動態避險會計之研究

Abstract

近年，全球資本市場利率因各種因素大幅度波動，企業或金融機構為因應此趨勢，更頻繁使用避險工具。動態避險會計之概念，於國際會計準則第39號金融工具：認列與衡量（IAS 39）之組合避險會計(又稱總體避險會計)以及國際報導準則第9號金融工具（IFRS 9）組合避險會計(又稱總體避險會計)皆有提出，然而由於諸多限制，未能將動態風險管理經濟活動忠實表述於財務報導中，因此國際會計準則理事會（IASB）仍持續研擬並優化動態避險會計相關之規定。 本文針對動態避險會計，整理以往相關之會計規定，並提出兩種架構下， 國際會計準則第39號金融工具：認列與衡量（IAS 39）與國際會計準則理事會（IASB）之動態風險模型（Dynamic Risk Model）之草案，動態風險管理之經濟活動該如何呈現於財務報表上。國際會計準則理事會（IASB）之動態風險模型（Dynamic Risk Model）之草案，對於被避險項目與避險工具皆有大幅度調整，因以往之會計規定實務操作較為困難，國內之會計研究重點較沒有對於此議題作探討，故本研究希望能透過此文獻闡述動態避險會計之未來趨勢。

Nowadays, driven by various kinds of unexpected and expected factors, interest rate fluctuates significantly. Enterprises and financial institutions frequently utilize hedging tools in order to eliminate the effects of change of interest rate. The scope of International Accounting Standard No. 39 and International Financial Reporting Standard No.9 both refers to the concept of “Dynamic Hedge Accounting”. Nevertheless, due to lots of limitations of the standards, enterprises and financial institutions could not represent dynamically risk managed activities in the financial statements. Hence, International Accounting Standard Board continues to research and optimize the related standards. This research summarizes the history of dynamic hedge accounting and illustrates two explanatory examples for dynamic hedge accounting under two standards, International Accounting Standard No. 39 and Drafts of Dynamic Risk Model proposed by International Accounting Standard Board. Due to the difficult adoptions of past hedge accounting standards, we would like to shed light on the related issues that are not widely discussed in Taiwan and to illustrate the future trend of dynamic hedge accounting.