國際財務報導準則第十七號「保險合約」—一般模型之探討

Abstract

保險業的商品多樣且複雜，儘管目前有國際財務報導準則第 4 號「保險合約」的規範（以下簡稱IFRS 4），但其僅為過渡性準則，它在一定範圍下給予各國自由處理之空間，為了使保險業的會計處理更具可比較性、更透明，經過20餘年的討論，國際財務報導準則第 17 號（以下簡稱IFRS 17）將對 2021 年 1 月 1 日以後開始之年度期間生效，而台灣估計將於2024年正式實施，這項變革將會對保險業帶來重大影響。 本論文主要先介紹IFRS 17的公報文字，並以釋例的方式集中討論一般法下保險負債之認列、衡量及表達，其中包含各類可能的情況，最後提出研究限制及未來研究的方向，以供未來研究者參考。

There are kinds of products in insurance industry. Although we already had IFRS 4, it is only a transitional standard and provided flexibility in accounting for entities. To be more comparable and transparent in accounting, International Accounting Standard Board set January 1, 2021 as the effective date of IFRS 17 under nearly 20 years of discussion. Authorities in Taiwan, however, postponed the effective date to 2024. This study introduced content of IFRS 17 and discussed recognition, measurement and representation of insurance liability under general model which included various conditions. At last, we summarized restrictions and provided suggestions for further studies.