國際會計準則保險合約會計處理之探討

Abstract

中文摘要 國際會計準則的適用為全球保險業界的未來趨勢，我國目前亦與國際會計準則接軌，於民國九十七年發布之財務會計準則公報第四十號便是依照國際會計準則所編制，預計於民國一００年一月一日開始正式實施。然而國際會計準則委員會將保險合約專案分為兩階段進行，2004年僅完成了保險合約專案第一階段，對保險合約之會計處理提供暫時性的過渡性規範，主要著重在保險商品之定義、負債適足性測試以及財務報表之揭露。目前進行中之第二階段，其目的是發展保險合約長久一致性之會計處理，並取代現有之過渡性規範IFRS 4。 本研究著眼於IFRS 4對保險合約之初步規範、2007年5月委員會所發布討論稿、截至目前為止委員會針對保險合約會計所進行的多次會議記錄內容及各界之評論，研究未來可能之走向，並與我國保險業現行之會計制度作比較，評估國內保險業在與國際會計準則接軌後可能面臨之衝擊，期盼能對國內保險會計制度之建立與推行有所貢獻，並供有志研究者引以為參考。

Abstract The applying of IFRS is a tendency of insurance around the world. The new issued Accounting Standard No. 40 in Taiwan is also adapted from IFRS 4. However, International Accounting Standard Board (IASB) split the Insurance Project into two phases. The Board completed phase I in 2004 by issuing IFRS 4. This phase emphasize on definition, liability adequacy test and disclosure. It is Phase II that emphasize on the main object of this project—consistent accounting treatment of insurance contract. And the coming Phase II will substitute Phase I. The purpose of this paper is researching the future amendment for insurance project by applying the Discussion Paper, the following IASB board meetings and the response to the project by others. By compares with the current accounting standards, this paper evaluates the impact of IFRS 4 in Taiwan and expects to provide reference for insurance accounting researchers.