國際會計準則第四號公報第二階段草案保險負債衡量及表達之議題探討

Abstract

我國保險業之會計處理，在我國40號公報訂定之前，並未有相關的一般公認會計處理準則規定保險會計之處理。先前是依主管機關參考保險業的會計實務處理及相關法令規定編制而成，許多規定多半為主管機關參考美國監理會計原則所，因偏向監理目的就資訊表達可能會與一般會計原則表達之目的有所差異。 國際會計準則委員會對於保險契約之會計分為兩階段施行，第一階段定義保險契約之範圍及提供暫時性之會計處理，即為IFRS4，並於2005年起生效適用。第二階段則為保險契約之認列及衡量之規範，於2007年5月發佈討論稿，並於2010年7月提出IASB公開徵詢意見初稿。 本研究係探討IASB公開徵詢意見初稿有關保險負債衡量之的內容及分析共兩百四十九意見函中有關保險負債衡量之評論，整理意見函中被關心的相關議題。目前我國40號公報係依IFRS4第一階段訂定，我國2013年將全面接軌國際會計準則，接軌的同時可能必須開始適用保險契約會計第二階段的公報，因此本研究亦提出我國適用本公報時可能對我國造成的影響，亦提出相關建議，除可幫助報表編制者事先的準備與了解外，並可供有志研究保險會計準則者作為參考。

Before SFAS No.40 set, the accounting standards of insurance contracts in Taiwan are regulated and framed by governmental institutions in reference to practical accounting treatments and related codes and regulations. Since, these standards originally were regulations from the U.S.A., the standards are close to statutory accounting principle which the foundation of information being expressed may differ from general acknowledged purposes. The process of setting up the accounting principle of insurance contracts is divided into two stages by International Accounting Standard Committee (IASC). First, the boundary of insurance contracts was defined and temporary accounting treatment standards were provided in 2005. Second, the complete norm and assessment standards of insurance contracts were released for discussions in May of 2007. The exposure draft was proposed by International Accounting Standard Board (IASB) on July, 30, 2010. The paper discusses measurement of insurance liabilities proposed by exposure draft and analysis total 249 comment letters about the respond of measurement of insurance liabilities. Current SFAS No.40 is equivalent to IFRS 4 phase I and Taiwan are going to fully adopt IFRS in 2013. Therefore, the paper also discusses the effect of IFRS 4 phase II on Taiwan’s insurance industry and provides some suggestion. This paper could provide preparers of financial statements a better background knowledge and provide references for insurance accounting researchers.