IFRS 17對於我國保險會計制度影響及因應

Abstract

自國際會計準則理事會(International Accounting Standard Board, IASB)於 2017年5月18日發布了國際財務報導準則第17 號「保險合約」（IFRS 17）後，相關會計處理與現行保險會計差異甚大，故可以預期保險業主管機關及保險業者將面臨重大變革。從保險業者之角度來看，導入IFRS 17涉及之層面絕不僅限於財務會計，還包含了精算、投資及資訊等部門，必須加以整合才能符合IFRS 17公報規定，同時也滿足資產負債管理及最終創造保戶及投資人最高效益之目的；而對主管機關而言，除現行保險法令須配合修正外，於擬定配套措施協助保險業者順利接軌，以降低潛在衝擊之同時，尚須考量監理需求，實屬不易。 本論文係藉由分析並彙整IFRS 17規範，同時了解採用IFRS國家採行現況與因應措施，提出準則差異之影響分析、可行之因應準備作業及相關法規修正與配套機制之建議，供保險業者及主管機關參考。

IFRS 17 introduces a new measurement model for insurance contracts and a new basis of reporting. From the perspective of insurers, preparing for and implementing the new standard will present challenges. It will require substantial effort, and new or upgraded systems, processes and controls. Coordination between functions such as Finance, Actuarial and IT will be essential, and it will be important to educate business users and investors on what to expect. From the perspective of regulators, the responsibility lies in the area of modification of laws and regulations to accommodate IFRS 17 and formulation of supplementary measures to assist insurers to smoothly adopt IFRS 17, while at the same time achieving regulatory purpose. This thesis analyzes and aggregates IFRS 17 standards and the current situations of the countries applying IFRS, and accordingly proposes the impact analysis, feasible preparations, and recommendations regarding regulation amendments and mechanisms for insurance companies, which could be provided to insurers and the competent authority for reference.