IFRS 9下避險會計與銀行信用風險管理

Abstract

國際會計準則理事會 (International Accounting Standard Board) 於 2014年7月24日發布 IFRS 9「金融工具」（以下簡稱 IFRS 9），台灣於2018 年 1 月 1 日開始適用，而IFRS 9內有關避險會計之規定，對我國銀行內部之風險管理，有相當大的影響，故如何運用避險會計於風險管理之中，是一個待探究之議題。本論文係以敘述性論文之方式撰寫，藉由蒐集與整理我國銀行風險管理制度，針對銀行信用風險管理資料進行研究，並探討IFRS 9下避險會計之規定，做進一步分析，以及建議我國銀行未來於信用風險管理時，應多加以瞭解IFRS 9之避險會計規定，使其內部之信用風險管理適用避險會計，更能忠實表達出銀行信用風險管理之意圖。

The International Accounting Standard Board issued the IFRS 9 Financial Instruments (hereinafter IFRS 9) on July 24, 2014. And Taiwan set January 1, 2018 as the effective date. The regulations on hedge accounting in IFRS 9 have a considerable impact on the risk management of banks in Taiwan. Therefore, it is an issue to be explored about how to apply hedge accounting on risk management. This master thesis uses the method of narrative analysis, by collecting information and sorting out risk management systems of banks, researching data on credit risk management, and exploring the regulations of hedge accounting under IFRS 9. Finally, we suggest that banks should learn more about IFRS 9 in future. The hedge accounting makes its internal credit risk management applicable to hedge accounting, and it can more faithfully express the intention of bank credit risk management.