國際財務報導準則第十七號「保險合約」： 虧損性合約以及期中財務報表之處理

Abstract

IASB於2017年5月發布國際財務報導準則第17號「保險合約」取代國際財務報導準則第4號且列示國際財務報導準則第17號範圍內之保險合約之認列、衡量、表達及揭露原則。但因準則內容對保險業者而言影響層面巨大，導入之作業具有複雜度與困難性，且部分議題國際間仍有待廣泛討論，為讓世界各地的保險公司有更多時間準備並實施新準則，生效日數度延後，目前大多數國家於2023年1月1日首次適用IFRS 17，臺灣則將於2026年1月1日生效。 本論文首先彙整IFRS 17中較為重要之公報條文，再分別以釋例一及釋例二分析IFRS 17中的虧損性合約(含投資組成部分)之保險財務費用(即利息費用)分攤所產生之問題以及保險合約在使用各期獨立法和年度至今法下所編製的期中財務報表之差異，並在本論文的第五章提出建議與結論。

In May 2017, the Board of Directors issued IFRS 17, "Insurance Contracts," to replace IFRS 4 and to present the principles of recognition, measurement, presentation and disclosure of insurance contracts within the scope of IFRS 17. However, as the content of the standard has a huge impact on the insurance industry, the complexity and difficulty of the introduction process, and some issues are still widely discussed internationally, the effective date has been delayed several times to allow more time for insurance companies around the world to prepare and implement the new standard. This paper firstly collates the more important provisions of IFRS 17, and then analyzes the issues arising from the allocation of interest expense for onerous insurance contracts (including investment components) in IFRS 17 and the differences between the interim financial statements prepared under the separate period-by-period method and the year-to-date method for insurance contracts, using Example 1 and Example 2 respectively. Recommendations and conclusions are presented in the fifth chapter of this paper.