IFRS 17對保險公司之影響分析

Abstract

國際會計準則理事會 (International Accounting Standard Board，以下簡稱「IASB」) 於2017年5月18日發布IFRS 17「保險合約」（以下簡稱IFRS 17），並訂於2021年1月1日為生效日，台灣主管機關鑒於IFRS 17對保險業影響重大，牽涉層面廣，於2015年2月表示台灣接軌時程以IASB公布之生效日後至少三年再實施為原則，亦即2024年1月1日為生效日。本論文從我國現行保險會計處理沿革及現行保險業財務報告之相關議題分析，接著彙總IFRS 4及現行實務與IFRS 17之主要差異，並針對主要差異中影響程度較大者，包括保險負債模型及分析、財務報表的表達與揭露、過渡日之處理及IFRS 17對保險公司之主要議題加以探究及分析。本論文同時選擇三家壽險公司高階主管進行個別訪談，彙總各受訪者對於IFRS 17之影響的見解、認知和經驗，並就訪談結果分析提出未來因應策略。由於IFRS 17涉及高度複雜性，且影響層面廣，最後分別對保險公司、主管機關及後續研究者給予建議方向，作為未來導入或研究IFRS 17工作之參考。

The International Accounting Standard Board issued the IFRS17 Insurance Contracts (hereinafter IFRS17) on May 18, 2017, and set January 1, 2021 as the effective date. As IFRS17 has a significant impact on the insurance industry and affects a wide range of issues, Taiwanese authorities announced in February 2015 that the effective date of Taiwan IFRS17 adaption will be delayed by at least three years, with January 1, 2024 set as the tentative effective date. This study examined current insurance accounting practices and financial reports, noting major differences between IFRS4 and IFRS17, before conducting an analysis of main differences in insurance liability models, presentation and disclosure of financial statements, transitional procedures, and major insurance issues affected by IFRS17. We conducted interviews with senior managers of three insurance companies and summarized their differing opinions, perceptions, and experiences relating to the impacts of IFRS17 adaption. We then analyzed interview results to propose strategies for the future. IFRS17 is highly complex and has wide-reaching implications, and this study serves as a reference for insurance companies, relevant authorities, and researchers for future adaption or further study.