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DC 欄位 | 值 | 語言 |
---|---|---|
dc.contributor.advisor | 李賢源 | |
dc.contributor.author | Chun-Kuang Chen | en |
dc.contributor.author | 陳俊光 | zh_TW |
dc.date.accessioned | 2021-06-08T02:53:27Z | - |
dc.date.copyright | 2017-08-20 | |
dc.date.issued | 2017 | |
dc.date.submitted | 2017-08-10 | |
dc.identifier.citation | 1. 國際財務報導準則第九號 (IFRS9, 2016)
2. KPMG, Insight into IFRS, V3, 11th edition, 2014/15 3. 中華民國銀行商業同業公會全國聯合會因應IFRS 9減損評估方法論指引(2016) 4. 李智雯(2010)財務會計準則公報第三十四號對我國金融市場之影響,證券暨期貨月刊第二十二卷第九期 5. 鄭惠如(2010),34 號公報第三次修訂條文對銀行業之影響介紹, 「貨幣觀測與信用評等」第86 期 6. 金管會新聞稿(20161230),我國於107年接軌國際財務報導準則第9號「金融工具」 7. 王詮富(2012), 信用評等與違約率之回顧 -- 以TCRI 為例, 臺灣大學財務金融學研究所學位論文 8. 徐如慧(2003) 現行信用風險模型之評估, TWSE Monthly Review 9. 鍾經樊.黃嘉龍(2010)違約機率及違約損失率之相關性及異質性對信用損失的影響:台灣上市櫃公司的實證研究, 經濟論文叢刊(Taiwan Economic Review), 38:4 (2010), 561–592 10. 徐美燕(2014),IFRS 9減損模型與Basel-IRB預期信用損失模型之比較,台北大學會計學系碩士論文 11. 李麗芬(2014),施行IFRS9對台灣壽險業的影響,政治大學IMBA碩士論文 12. 陳建良(2005),違約機率與銀行信用風險管理之探討,中山大學碩士論文 | |
dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/20566 | - |
dc.description.abstract | 國際財務報導準則第9 號「金融工具」(IFRS 9)是2008年金融海嘯後,各界指謫原會計準則(IAS39)對金融工具潛藏損失之反應速度過慢,金額過低,歷經多年的討論協商後所發布之新公報,預計於2018年正式實施。
IFRS9主要規範三大議題,金融工具之分類及衡量、預期減損損失及避險會計,其中又以前兩大議題對國內金融機構之影響較深遠。鑑此,本文主要探討國內金融機構(銀行及保險)之債務工具投資為例,探討符合IFRS9精神之方法論及實務可行之建議步驟,並以數家國內銀行及保險公司初步自行試算之案例,分析若採用IFRS後,對財務報表中債務工具投資之分類趨勢變化及潛在財務影響。 在IFRS9較為嚴格債務工具投資的分類測試及預期損失評估規範下,前述試算分析結果顯示未來有更多的複雜型債務工具投資無法通過SPPI分類測試而必須由攤銷後成本法改以公允價值衡量;而通過測試得列入攤銷後成本者,亦需計提預期減損損失,此趨勢將促使金融機構重新檢討現行投資策略及風險管理政策,未來金融機構對複雜型高風險之債務工具投資將承受更多公允價值波動之壓力,不利其盈餘管理,故其操作將更審慎。預期在導入IFRS9後,國際金融創新將備受壓抑,進而間接達成金融監理機構期望之金融穩定,並有助財務資訊透明化。 | zh_TW |
dc.description.abstract | Since the 2008 financial crisis, IAS39 has been widely criticized for not only being unable to promptly reflect the potential loss of the financial instruments but also underestimated the losses. Therefore, after years of discussion, the new standards regarding financial instruments – which is IFRS9, has been announced and is expected to be formally put into practice in 2018.
IFRS9 mainly comprises three topics – classification and measurement of financial instruments, expected impairment loss and hedge accounting. As the first two topics have the most profound influence on Taiwan financial institutions, this article mainly focuses on the debt investments of Taiwan financial institutions (banks and insurances), studying the methodology of IFRS9 and the practically feasible implementation. Furthermore, this article also includes several scenario assumptions provided by Taiwan banks and insurance companies to analyze the potential financial impacts and the changing trends of classification of the debt investments in the financial statements once IFRS9 is implemented. As the standards regarding the SPPI test of classification and expected loss assessment under IFRS9 is relatively strict, the scenario assumptions mentioned above indicate that there will be more complex debt investments fail to pass the SPPI test in the future; hence, are requested to change from amortized cost method to fair value method. For those passed the test and classified as amortized cost method, they’re also requested to recognize the expected impairment loss. Such trend would gradually urge the financial institutions to review its current investment strategies and risk management policy. As the financial institutions are expecting to face larger pressure from the fluctuations in the fair value of complex and high-yield bonds causing it harder for them on earnings management, it could be reasonably anticipated that the financial institutions would pay more attentions and carefulness when dealing with such investments. As a conclusion, it’s expected that the implementation of IFRS9 might suppress the financial innovations in international financial markets; nevertheless, it also brings the financial stability and reduces the financial information opacity that the financial supervisory institution has always been looking for. | en |
dc.description.provenance | Made available in DSpace on 2021-06-08T02:53:27Z (GMT). No. of bitstreams: 1 ntu-106-P03745001-1.pdf: 2117782 bytes, checksum: 5e87012edc577ae3bb6a42020595e6da (MD5) Previous issue date: 2017 | en |
dc.description.tableofcontents | 目 錄
第壹章 緒論 1 第一節 研究背景及動機 1 第二節 研究內容及架構 3 第貳章 文獻探討 5 第一節 台灣於金融工具之會計準則沿革 5 第二節 我國導入IFRS9 之進程 9 第三節 IFRS9與IAS39新舊分類衡量規定差異 11 第四節 IFRS9與IAS39新舊減損模式差異 24 第參章 導入IFRS9 對債務工具投資分類衡量及減損之建議步驟 39 第一節 分類及衡量 39 第二節 債券減損評估方法論 44 第三節 債券減損評估之建議步驟 48 第肆章 IFRS9債券分類衡量及減損試算案例分析 58 第一節 以國內銀行業為例之試算分析 58 第二節 以國內壽險業為例之試算分析 61 第三節 本章案例試算分析小結 64 第伍章 研究結論及建議 65 第一節 研究結論及建議 65 第二節 研究限制 72 參考文獻 73 | |
dc.language.iso | zh-TW | |
dc.title | 導入國際財務報導準則第9 號「金融工具」(IFRS 9) 對金融保險業債務工具投資之影響 | zh_TW |
dc.title | The Impact on Debt Investments of Banks and Insurance Companies When Adopting IFRS9 | en |
dc.type | Thesis | |
dc.date.schoolyear | 105-2 | |
dc.description.degree | 碩士 | |
dc.contributor.oralexamcommittee | 葉小蓁,杜榮瑞 | |
dc.subject.keyword | IFRS9,IAS39,分類及衡量,SPPI,預期損失, | zh_TW |
dc.subject.keyword | IFRS9,IAS39,classification and measurement,SPPI,expected loss, | en |
dc.relation.page | 73 | |
dc.identifier.doi | 10.6342/NTU201702721 | |
dc.rights.note | 未授權 | |
dc.date.accepted | 2017-08-10 | |
dc.contributor.author-college | 管理學院 | zh_TW |
dc.contributor.author-dept | 財務金融組 | zh_TW |
顯示於系所單位: | 財務金融組 |
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