上市公司導入IFRS9個案分析：以台灣T金控公司為例

Abstract

現今全球之資本市場邁向國際化，為提升我國資本市場之競爭力，吸引外資投資以及降低海外籌資及會計轉換成本，主管機關積極推動我國財務會計準則之轉型，金融業已於2013年全面接軌國際會計準則。於2007年至2008年間，國際金融市場陸續發生美國次級房貸風暴、雷曼兄弟破產事件，引發全球性金融危機，金融市場成為各界關注焦點，紛紛表達改革呼聲，於風暴發生時財務報告所呈現之損失遠小於真實損失，未能反映金融交易經濟實質。國際會計準則理事會(IASB)於2014 年7 月24 日發布國際財務報導準則第9號公報「金融工具」，並爰於2018年1月1日生效採用，我國行政院金融管理監督委員會亦於2016年底宣布與國際同步接軌，範圍包括一般產業及金控、銀行、保險、證券等金融業。 本研究之主要目的係檢視金融業導入IFRS9專案之歷程，採用個案研究法方式，選取國內某金控公司作為研究對象，透過個案公司導入經驗，探討導入IFRS9過程中可能面臨之困難及解決之方式，並擬提出可行之建議。

With the global capital market becoming more and more internationalized, in order to increase the competitiveness of capital market in Taiwan, to attract foreign investors, and to decrease conversion cost of financial reports for companies financing overseas, the competent authority in Taiwan has been actively promoting the upgrade of financial accounting standards and has adopted International Financial Reporting Standards in 2013 for financial industry. From 2007 to 2008, the breakout of subprime mortgage crisis in the US and the bankruptcy of Lehman Brothers caused the global financial crisis. Capital markets became the focus of the world, and the fact that the loss reported in the financial reports was much less than the actual loss and could not reflect the economic reality was under the request of reformation. On July 24, 2014, International Accounting Standard Board(IASB) issued IFRS 9 Financial Instruments, effective January 1, 2018. To synchronize with the world, the Financial Supervisory Commission of Taiwan announced at the end of year 2016 that Taiwan would adopt IFRS 9 across all industries, including companies in financial industry such as financial holding companies, banks, insurance companies and security companies.

With a case study of a financial holding company in Taiwan, this research explores the potential difficulties and proposes practical solutions by examining the implementation process of IFRS 9 of the company.