國際會計準則之確定福利計畫會計處理探討及其對我國上市公司之影響

Abstract

本論文介紹國際會計準則確定福利計畫之會計處理，並比較其與我國退休金會計處理之差異，以期供企業於日後轉換時參考。此外，本論文以我國上市公司為對象，將其相關會計科目調整為依據國際會計準則確定福利計畫衡量之金額，並以t檢定分析對企業財務報表是否有重大影響。 研究結果發現，導入國際會計準則後，確定福利計畫相關負債、負債總額及負債比率將增加；至於退休金費用將依損益衡量方式之不同，而導致退休金費用增加或減少。研究並發現退休金負債與退休金費用之增減與公司成立年數有關，其中負債增加者較負債減少者之公司成立年數為長，而退休金費用增加者較退休金費用減少者之公司成立年數為短。最後，負債增加者較負債減少者所使用之折現率為小。

The thesis introduces the defined benefit plan of International Financial Reporting Standards (IFRSs), and makes comparisons with ROC GAAP. We transfer the related accounting accounts of listed companies from ROC GAAP to IFRS, and verify the impact on these companies when adopting IFRS on the financial statements by t test. The results show that the liabilities related to the defined benefit plans, the total liabilities, and the liability ratio will increase after the adoption of IFRS. The results also demonstrate that whether the pension costs will increase or not depends on the approaches of identifying the items to be recognized in other comprehensive income or in profit or loss. Our findings also show that the increase or decrease of pension liabilities and pension costs are related to the establishment years of the company. After the adoption of IFRS, the companies having increasing liabilities are with longer establishment years than the companies having decreasing liabilities. Also, the companies having increasing pension costs are with shorter establishment years than the companies having decreasing pension costs. Lastly, the companies having increasing liabilities are with lower discount rates than the companies having decreasing liabilities.