我國企業首次採用IFRSs於轉換日股東權益調整之研究－以金融業為例

Abstract

依據金融監督管理委員會（金管會）公布「我國企業採用國際會計準則之推動架構」規劃，第一階段採用國際財務報導準則（IFRSs）的上市上櫃公司、興櫃公司及金管會主管的金融業，應自2013年度起開始依IFRSs編製財務報告，並於2012年度財務報告附註中預先揭露採用IFRSs之影響。 本論文為探究我國企業原依據中華民國一般公認會計原則（ROC GAAP）編製財務報告，經轉換採用IFRSs後，於轉換日兩項準則之差異對於企業股東權益之調整，並分析產生差異之主要項目及個別影響程度。在轉換IFRSs的過程中，行業性質特殊之金融業（包含金融控股、銀行、保險、證券等）被認為比其他產業面臨更大的挑戰及影響。因此，本論文係選擇以金融業為例。 本論文研究顯示，我國上市上櫃金融業首次採用IFRSs於轉換日股東權益之調整百分比，相較歐盟會員國金融同業於2005年首次採用IFRSs時之權益調整為輕微，並未因轉換為IFRSs而造成財務報表過度波動之情形。因此，謹建議主管機關不要因全面採用IFRSs可能對財務報表產生較大衝擊，而限制企業選擇採用符合IFRSs規定的會計方法，或囿於少數業者之特殊狀況，而允許採用權宜措施予以迴避IFRSs之適用，應勇於全面性接軌IFRSs。

According to the “Roadmap toward IFRSs Adoption in Taiwan” announced by The Financial Supervisory Commission (FSC), starting 2013, companies with shares listed on the Taiwan Stock Exchange or traded on the Taiwan GreTai Securities Market or Emerging Stock Market and financial institutions supervised by the FSC will be required to prepare their financial reports in accordance with IFRSs in the first phase. And the impact of IFRSs adoption should be pre-disclosed in their 2012 financial statements’ footnote. This study is to examine the adjustments of accounting change in shareholders' equity after transition to IFRSs. It is also to identify the items of major differences between the ROC GAAP and IFRSs and to analyze the individual impacts. Due to particular character, financial industry (including finance holding, banking, insurance, security companies, etc.) is supposed to have greater impacts than others in the course of transition to IFRSs. Therefore, this study will focus on financial enterprises. The results indicate that at the date of transition to IFRSs, the percentage of financial enterprises’ equity adjustment in Taiwan is smaller, when compared with that of the same industry information in European Union member states that adopted IFRSs in 2005. Consequently, it is suggested that the supervisory organization should have the regulated enterprises comply with IFRSs entirely, instead of limiting the use of accounting methods comply with IFRSs or allowing specific entities to evade the adoption of IFRSs through some expedients.