國際會計準則下財產保險負債風險邊際評估方式實證研究

Abstract

國際會計準則委員會公佈之國際會計準則第四號公報已由財團法人中華民國會計研究發展基金會翻譯為我國財務會計準則公報第四十號公報:保險合約之會計處理準則。然而國際會計準則委員會已經草擬國際會計準則第四號公報的第二階段(Phase 2)，要求保險公司的負債必須以公平價值來評價，基於與國際接軌台灣最終應會採用國際會計準則第四號公報第二階段。隨著近年來國際會計準則的改變，針對符合國際會計準則下保險負債的評估與風險邊際的計算愈趨重要，本文主要參考Miccolis R. S. and Heppen D. E. (2010)之文章，Miccolis and Heppen以目前國際會計準則觀點下蒐集近年來相關文獻並統整成符合國際會計準則要求的風險邊際估算模型，故本文以其研究架構、模型、假設套用在台灣的資料，作為業界參考。

The International Financial Reporting Standard No.4: Insurance Contracts announced by International Accounting Standards Board has been interpreted by Account Research and Development Foundation as Taiwan Accounting Standard No. 40: Insurance Contract Accounting Standard. However, the Phase 2 of The International Financial Reporting Standard No. 4 has been drafted by International Accounting Standards Board which requests insurers’ liability must be appraised by fair value. To adopt international practices, Taiwan should adopt the International Financial Reporting Standard No. 4 Phase 2 in the long run. With the change of International Accounting Standards in the recent years, we can find that the liability evaluation and risk margin calculation become more important conforming to International accounting standards. The thesis refers to article authored by Miccolis R.S. and Heppen D. E. (2010), digesting relevant articles in recent years and integrating to meet the requirement of risk margin evaluation model under International Accounting Standards, and apply its researching framework, model, assumption into Data collected in Taiwan as a reference for insurance industry.