國際財務報導準則第13號公允價值衡量之研究

Abstract

國際會計準則理事會（IASB）為建立國際財務報導準則間公允價值衡量之單一架構，於2011年5月發布IFRS13公允價值衡量，適用於2013年1月1日以後開始之年度期間，並得提前適用。IFRS13重新定義公允價值，並給予公允價值衡量及揭露方式之統籌規定。 本研究深入探討IFRS13之規範及釋例，旨在幫助相關會計人士理解IFRS13並減少適用上之困難，共分為五個章節。第二章介紹公允價值定義於IFRS13發布前後之比較及無活絡市場權益工具之評價方式。 第三章及第四章為本研究之主要部分，第三章係作者所建立之IFRS13整體架構，共分為金融資產之公允價值衡量及非金融資產之公允價值衡量兩部分。第四章係作者評析並解釋IFRS13對公允價值衡量特殊議題之規範，包括公允價值衡量之相關揭露。 本研究結果說明IFRS13所規範之各議題較為零散，缺乏公報之整體架構，且對於較複雜之議題未有詳盡指引，期望主管機關能於未來將公報修訂得更臻完善。

In order to set out in a single IFRS a framework for measuring fair value, International Accounting Standards Board(IASB) issued IFRS13 Fair Value Measurement in May 2011, which is applied for annual periods beginning on or after 1 January 2013, and earlier application is permitted. IFRS13 redefines fair value, and makes overall standards of fair value measurement and regarding disclosures. This thesis including five chapters makes a further discussion on the standards and examples in IFRS13, and aims at helping regarding professionals to realize IFRS13, also reducing the difficulties in application. Chapter 2 includes comparison between new and old definitions of fair value as well as valuation methods of unquoted equity instruments. Chapter 3&4 are the main portion of this thesis. Chapter 3 is the framework of IFRS 13 brought up by author, which departs into two sections–fair value measurement of financial assets and nonfinancial assets; Chapter 4 deeply explores the standards of special issues of fair value measurement in IFRS13, including regarding disclosures. The result of this thesis explains that each part of issues in IFRS13 seem scattered in the whole standard because it lacks of overall framework. Besides, the extents and explanations of those examples in IFRS13 are simple and without detailed illustrations. Author sincerely hope IFRS13 will be more completely modified in the future.