電子業供應鏈關係下的控制力評估 —以光電產業中一企業為例

Abstract

一被投資公司與投資公司間合併與否取決於控制力之判斷，IFRS 10為目前國際會計準則中唯一提供控制力判斷準則的公報，於國際上IFRS10為2013年1月1日生效，在台灣IFRS10則已為金管會認可並將於2015年1月1日起全面適用於台灣上市上櫃(含興櫃)公司。有別於美國會計原則(US GAAP)使用的兩種控制力模式，IFRS10對於控制力提出單一定義，導出適用於所有情況下的單一綜合控制力模式，認為控制力應該根據一個體是否擁有影響另一個體主要經濟活動之決定權，進而影響其經濟表現、實現經濟利益或者承受經濟風險之曝險。 因此當面對一個合資公司時，任何被投資者及其投資者間可能同時或分別具有權力及經濟參與，若僅就單一角度、單一因素考量時可能不會導致任一方被認為具有控制能力，但若合併不同因素、不同角度考量時，則可能造成具有控制力之結論。故而，應用IFRS 10判斷合併與否時，不可不慎!

Whether one company should consolidate it’s investee or not is purely determined by the judgment of the controlship the investor have toward the investee. IFRS 10 is the sole resource of international accounting standards providing the guidance if the judgment of the controlship which shall be applied for annual periods beginning on or after 1 January 2013. In Taiwan, The Financial Supervisory Commission (FSC) announced that unless unpublic companies, all public and listed companies are required to prepare financial reports using IFRS starting in 2015 and are requested to apply IFRSs which are active or effective as of December 31, 2013. Unlike the United States General Accepted Accounting Principles (US GAAP) which uses two control models, IFRS10 provides a single control model for a concrete definition of control and explore a single approach for comprehensive and multiple considerations in all cases that the control should be based on. The new approach combines the concepts of power and exposure to variable returns to determine whether control exists. Control exists under IFRS 10 when the investor has power, exposure to variable returns and the ability to use that power to affect its returns from the investee. When facing a joint venture, the management will need to evaluate the impact of the new standard in their assessment of the entities that they are required to consolidate. Changes to the composition of the group could arise and impact key investor metrics (including debt covenants) such as gearing, liquidity and profitability ratios.