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標題: | 國際會計準則對於壽險業財務報表之影響 The Impact of International Financial Reporting Standards on Life Insurance Company's Financial Statement |
作者: | Chia-Chuan Chang 張家荃 |
指導教授: | 曾郁仁(Yu-Ren Tzeng) |
關鍵字: | 國際會計準則,保險會計,準備金,高利率保單,保險公司財務報表, IFRS,SAP,Customer Relationship Asset,Insurance Liability,high pricing rate, |
出版年 : | 2009 |
學位: | 碩士 |
摘要: | 本論文之構想來自於《Society of Actuaries’ Research Project on Financial Reporting for Insurance Contracts under Possible Future International Accounting Standards》,該文主要探討IFRS與美國GAAP在損益表上之差異,而本論文則是在探討IFRS與台灣現行保險會計(SAP)之不同,以及其對財務報表之影響。
即使在IFRS的Discussion Paper中,對於相同的議題,仍然存在著不同的意見,亦未提供何種方法較佳的結論。例如我們是否應將保單的利潤在銷售當時即加以認列或是我們應該將利潤分攤到保險契約存續的各期?為避免不同的會計處理方式對讀者造成的混淆,本論文統一採用IFRS中的Board’s preliminary view 首先,本論文將介紹台灣現行保險會計與IFRS 在財務報表上之差異。接著將說明財務報表上各項會計科目的演算方法,並提供五個保險商品釋例來加以展示採用台灣現行保險會計與採用IFRS 在財務報表上之差異,此外亦提供情境模擬,來探討過去高利率時代所簽發的保單,在轉換成IFRS之後對保險公司財務報表之影響。 本論文認為IFRS確實較台灣現行保險會計能反應出保險契約之公平價值,但是根據本研究之模擬結果,驟然的將會計制度轉換成IFRS,將使保險公司的準備金負債增加兩倍,而易導致所有保險公司的集體破產問題,所以研發出一套完整合理的轉換機制與配套措施,是當前監理機關與保險公司的當務之急。 The idea of this paper comes from “Society of Actuaries’ Research Project on Financial Reporting for Insurance Contracts under Possible Future International Accounting Standards”, which compares the difference between US GAAP and IFRS in the income statement. This paper focuses on the comparison of the financial statement difference between SAP and IFRS. Even in the IFRS Discussion Paper, there still are some different opinions on the issue, and there’s no conclusion about which one is better. For example, should we recognize the Margin at the inception of the insurance contracts sold or should we recognize but depreciate it during the whole policy periods? To avoid confusing the readers by presenting too many different IFRS accounting approaches, we only adopt the Board’s preliminary views in this paper. First we briefly introduce the difference between SAP and IFRS in the financial statement. Second we illustrate how to calculate the income statement and balance sheet items. Then we offer five numerical examples to show the income baselines and liabilities on the balance sheet under SAP and IFRS. Also we analyze the difference from the figures and offer some scenario simulations to discuss the impact of adopting IFRS on the higher pricing rate contracts. Finally, we summarize the result we found in this paper. Although the IFRS is better than SAP, we still can’t change it right away. Because as our simulation shows, if we adopt IFRS this year, the liability the insurance company need to increase is about 1 to 2 times of their current liability. The only result is that all the life insurance companies will go bankrupt together, so it must need time and some modified methods to solve this critical problem. |
URI: | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/41252 |
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顯示於系所單位: | 財務金融學系 |
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