國際財務報導準則第十七號「保險合約」－對保險收入之影響分析

Abstract

國際會計準則理事會（International Accounting Standard Board）於2017年5月18日發布「國際財務報導準則第十七號－保險合約」（以下簡稱IFRS 17），日前最新適用日期為2023年1月1日，目的在於提供壽險業報導個體對於保險合約有一套一致性之衡量基礎，並且強化壽險業財務資訊與其他產業之可比較性。由於IFRS 17之適用對於壽險業之影響甚鉅，各壽險公司對於適用後保險收入之金額有大幅下降之疑慮，因此本研究之方向著重於IFRS 17認列收入之邏輯及方法。過程中先將IFRS 17之公報內容簡單整理及介紹，而後彙總公報中關於保險收入之認列原則及計算方法並闡述個人見解。接續透過循序漸進之釋例分析，模擬壽險公司實際發行保險商品之情境，進而探討各種情況下IFRS 17對於保險收入帶來的影響。最後於結論探討各釋例間結果之差異性，分析未來壽險公司可能使用之攸關資訊以及說明本研究之研究限制，提供未來研究者作為研究之方向。

The International Accounting Standard Board issued 'International Financial Reporting Standards 17－Insurance Contract' (IFRS 17), which will be effective on January 1, 2023 on May 18, 2017.The motivation of this issue is to provide insurance industry with a consistent measurement basis for insurance contracts, and to improve the comparability of financial information reported by the insurance companies with other industries. Since the application of IFRS 17 has concerned many insurance companies about the amount of insurance revenue will drop significantly afterward, the object of this research focuses on the methods to recognize insurance revenue under IFRS 17. First we summarize the contents of IFRS 17, and then introduce the principles and calculation methods about the recognition of insurance revenue before expounding our opinions. Thereafter, using the simulation about the actual products providing by insurance companies, we use several examples to analyze the impacts of IFRS 17 on insurance revenue in various situations. In conclusion, we discuss the differences between the results of these examples and analyze the relevant information that the insurance company will utilize in the future. Finally, we explain the research limitations to provide other researchers with the direction to further studies.