國際財務報導準則第十八號「財務報表之表達與揭露」

Abstract

國際會計準則理事會（International Accounting Standards Board, IASB）為因應全球經濟環境的動態變化和財務報告揭露需求的不斷提升，致力於更新和完善現有準則，以提高財務報告的透明度、可比性和實用性。IASB 於 2024 年 4 月 9 日發布 IFRS 18，該準則將取代原 IAS 1：財務報表之表達公報。IFRS 18 之引入將增加財務報表的可比性及透明度，並且提供財務報表使用者更攸關的資訊。IFRS18 之國際生效日預計為 2027 年 1 月 1 日生效，依照我國近年來除保險會計等影響較廣泛之準則外，大多數新準則的實施日期都與國際生效日期一致，或僅落後 1至 2 年，以期儘快與國際接軌。本文目的聚焦於即將實施的國際財務報告準則第 18 號及我國現行財務報表表達對於一般非金融保險產業公司之差異。

On April 9, 2024, the International Accounting Standards Board （IASB） issued IFRS 18, which will replace the original IAS 1: Presentation of Financial Statements. The introduction of IFRS 18 will increase the comparability, transparency and provide more relevant information to users of financial statements. The international effective date of IFRS is expected to be January 1, 2027. In recent years, most new standards in Taiwan have been implemented on the same date or only 1 to 2 years after the international effective date to quickly converge with international standards. The purpose of this article is to compare and analyze the differences between IFRS 18 and the current presentation of financial statements for general non-financial and non-insurance industry companies.