適用IFRS9過渡規定對金控業、保險業及證券期貨業之影響

Abstract

鑑於金融監督管理委員會公布於2018年實施國際財務報導準則第9號（以下簡稱為IFRS9）後，業界認為此公報之適用會對金融產業產生重大之影響，故本研究主要探討金融產業於原先國際會計準則第39號（以下簡稱為IAS39）初次適用IFRS9後可能造成之影響。因係探討初次適用IFRS9可能造成之影響，故本研究著重探討IFRS9第七章生效日及過渡規定，針對各家公司於初次適用日（107年1月1日）對金融資產之分類與衡量進行各項比例分析，並根據結果推測初次適用IFRS9會對金融產業產生之影響。 本研究搜集臺灣金融產業中之公開發行公司，針對金控業、保險業、證券期貨業作為樣本進行探討。

In view of the fact that The Financial Supervisory Commission announced the implementation of International Financial Reporting Standard No. 9 (hereinafter referred to as IFRS9) in 2018, the industry believes that the application of IFRS9 will have a significant impact on the financial industry. Therefore, this study focuses on the financial industry in the original international Accounting Standards No. 39 (hereinafter referred to as IAS39) may have an impact after the initial application of IFRS9. This study focuses on the possible impact of the initial application of IFRS9. This study focuses on the effective date and transition provisions of Chapter 7 of IFRS9, for the classification and measurement of financial assets by companies on the first application date (January 1, 2018). According to the results, the impact of the initial application of IFRS9 on the financial industry will be inferred based on the results. This study collects public offering companies in Taiwan's financial industry, focusing on the gold control industry, insurance (including life insurance), and securities and futures industries.