國際會計準則委員會保險計畫第二階段議題研究

Abstract

面對企業經營國際化、資金流動全球化與金融工具複雜化，結合金融商品的保險合約亦是推陳出新種類多變，使得傳統以監理目的為主的保險會計已無法允當表達保險商品複雜的經濟特性。 因保險業具有異於一般產業的特殊性，且保險會計的實務處理非常分歧，國際會計準則委員會(International Accounting Standards Committee，IASC)於1997年時，開始進行保險會計準則的研擬計畫。IASC於2001年改制為International Accounting Standards Board (IASB)，改制後IASB將保險計畫拆分為兩階段分別進行，第一階段於2004年推出國際財務報導準則第四號-保險合約(IFRS4-Insurance Contracts)，為保險合約完整會計準則制定前的暫時性規範，保險計畫第二階段則於2007年5月推出保險合約初步觀點討論稿(Discussion Paper-Preliminary Views on Insurance Contracts)，藉由各界對討論稿的不同意見與評論，作為制定準則草案時的參考依據。 本論文擬透過該討論稿及後續IASB對於保險合約相關議題的會議內容，就其討論之重要事項，研究未來IASB修正保險會計準則的可能方向，除可幫助報表編製者有事先的準備與了解外，並可供有志研究保險會計準則者引以作為參考之用。

Based on internationalized business management, globalized capital market and complicated financial instruments, insurance contract also faces its various transformation and innovative product. Therefore, traditional insurance accounting, which focuses on governance, has failed to present the economic substance of insurance contracts. Because accounting practices for insurance contracts are diverse, and often differ from practices in other sectors, the International Accounting Standards Committee (IASC) began the project on accounting for insurance contracts in 1997. The International Accounting Standards Board (IASB) was constituted in 2001 as successor to IASC. IASB split the project into two phases so that insurers could implement some aspects in 2005. The Board completed phase Ⅰ in 2004 by issuing IFRS4- Insurance Contracts. The Discussion Paper-Preliminary Views on Insurance Contracts is the first output of phase Ⅱ by IASB in May, 2007. The Board will review the responds to this Discussion Paper and decide whether to modify or confirm its preliminary views before beginning work on an exposure draft for insurance contracts. This paper tries to apply the Discussion Paper and the following IASB board meetings to investigate the direction of future amendment for the insurance project, thus providing preparers of financial statements a better background knowledge and providing references for insurance accounting researchers.