IFRS 16與財務報表可比性之研究

Abstract

本論文探討近期發布的適用於租賃會計之國際財務報導準則16號對於財務報表可比性之影響。由於該會計準則最初頒布的目的是為使用者提供有用的資訊並提升融資租賃和營業租賃之間的可比性，本研究旨在驗證財務報表可比性的提升是否能透過強制於資產負債表中認列營業租賃相關科目以及要求更完整的揭露資訊而達成。通過蒐集2013年至2022年間台灣上市櫃公司的資料，我們發現財務報表可比性與公司受營業租賃資本化影響的程度之間存在正相關。此外，我們還發現財務報表中附註揭露資訊可讀性越高的公司，在可比性與公司受營業租賃資本化影響的程度之間的正向關係更加強烈。整體而言，該論文之結論支持國際財務報導準則16號的發布，因為我們證明了該準則生效後公司的財務報表變得更具可比較性。

This study discusses about the effects of IFRS 16, a recently standard about lease accounting, on the financial statement comparability. Since the initial objective to establish this standard is to provide useful information for users and improve comparability between finance lease and operating lease, we aim to examine whether the comparability can be enhanced by recognizing operating lease in balance sheet compulsorily, and by requiring more complete lease information in disclosure. By collecting the data of sample firms from Taiwan over year 2013 to 2022, we find a positive association between financial statement comparability and the extent to which a firm is affected by operating lease capitalization. In addition, we also find that firms with more readable disclosure information in financial statement experience greater improvement in comparability. The result supports the release of IFRS 16 because the comparability is proved to be higher after IFRS 16 comes into effect.