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標題: | 適用IFRS9過度規定對銀行業及票券業之影響 The Impact of Adopting IFRS9 on Banking Industry and Billing Industry |
作者: | Shou-Yi Cheng 鄭碩易 |
指導教授: | 蔡彥卿 |
關鍵字: | 金融資產重分類,財務報表附註,按公允價值衡量金融資產,以成本衡量權益工具, the reclassification of financial instruments,financial statement disclosures,Financial Assets at Fair Value,the Equity Instrument Carried at Cost, |
出版年 : | 2019 |
學位: | 碩士 |
摘要: | 自2018年正式導入國際財務報導準則第9號以來,銀行業及票券業面臨的
挑戰為新舊公報交替過渡期間,金融工具之重分類會造成整體資產、保留盈餘、其他權益的波動,進而導致財務報表數字波動的疑慮;此外,公司須於財務報表附註揭露與金融工具重分類相關資訊。故於整理與金融工具生效日與過渡日相關規定後,本研究透過翻閱銀行業及票券業財務報表附註與設計各種財務比率來試圖了解前面所敘述之問題。 本研究以2018年我國上市櫃、興櫃、公開發行銀行業以及票券業為對象,共計43家公司。研究結果顯示: (1) 未來銀行業及票券業總資產帳面金額可能會受到因重分類而新增之按公允價值衡量金融資產影響。(2) 上海商銀未來保留盈餘及業主權益可能會受到新增之按公允價值衡量金融資產所產生之公允價值評價損益(或未實現損益)以及處分時所產生之重分類損益影響。(3) 以成本衡量權益工具重分類至透過其他綜合損益按公允價值衡量金融資產為各銀行業及票券業重分類所產生其他權益影響數及再衡量數之主要來源,且京城商銀、台灣企銀、安泰銀行、陽信銀行、兆豐商銀、第一銀行、國際票券之以成本衡量權益工具重分類產生之未實現損益對其資產及業主權益影響係屬重大,以及帳面價值調整金額異常高於產業平均。 (4) 約3成左右銀行業並未遵守國際財務報導準則第7號中對金融工具重分類附註揭露相關規定,而票券業則是都有遵守相關規定。 Ever since the adoption of International Financial Reporting Standard No.9(IFRS9)-Financial Instruments, the challenge that Banking Industry and Billing Industry has been faced is the reclassification of financial instruments would affect total assets、retained earnings and other equity in the period of transition, and casts doubt on the financial performance;Besides, the company has to disclose the information about the reclassification of financial instruments. Therefore, after organizing the rules about effective date and transition , this study tries to understand the questions which previously mentioned by browsing Banking Industry and Billing Industry’s financial statement and designing some of financial ratios. In this study, I choose 43 enterprises listed on Taiwan stock Exchange and Over the Counter as studying sample, which issued first quarter financial statement on 2018. This study obtains the following findings: (1). Banking Industry and Billing Industry’s total assets may be affected by added Financial Assets at Fair Value because of the reclassification of financial instruments in the future. (2). Some of banks’ retained earnings and owner equity may be affected by the profit and losses on the changes in fair value (or other comprehensive income) and the gain or loss on disposal of investments which caused by added Financial Assets at Fair Value in the future.(3). The main source of Banking Industry and Billing Industry’s remeasurements and other equity effect result from the Equity Instrument Carried at Cost reclassify to Fair value through other comprehensive income financial assets. Besides, some of banks and billing companies’ total assets and owner equity may be influenced by other comprehensive income-unrealized gains or loss that get rise to the reclassification of the Equity Instrument Carried at Cost and the fair value adjustment is abnormal higher than the industry average. (4). Some of banks do not follow the rule about the reclassification of financial instruments which be mentioned in International Financial Reporting Standard No.7(IFRS7)-Financial Instruments: Disclosures. However, all of billing companies follow the rule about the reclassification of financial instruments. |
URI: | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/73356 |
DOI: | 10.6342/NTU201900911 |
全文授權: | 有償授權 |
顯示於系所單位: | 會計學系 |
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