未上市櫃權益工具與私募股權評價議題之探討

Abstract

本研究共分為六個章節，敘述了如何在IFRS9範圍內來衡量未上市櫃權益工具之公允價值。第二章介紹本研究所採用之會計準則與評價指引。第三章說明與IFRS13和IFRS9相關的評價規範。第四章彙整常用於衡量未上市櫃權益工具之評價方法。第五章探討我國國內對未上市櫃權益工具衡量之實務做法，並透過實際數據之研究來了解現時市場的狀況。 本研究係整理與衡量未上市櫃權益工具相關之議題，為其分散的概念建立整體架構，旨在幫助相關使用者理解與運用。

This thesis including six chapters describes how to measure the fair value of unquoted equity instruments within the scope of IFRS9.Chapter 2 introduces the accounting standards and valuation guidelines used in this thesis. Chapter 3 describes the valuation principles associated with IFRS13 and IFRS9. Chapter 4 presents a range of commonly used valuation methods for measuring unquoted equity instruments.Chapter 5 discusses the valuation practices for measuring unquoted equity instruments in Taiwan and uses the actual data to analyze and understand the current market condition. This thesis focuses on the issues related to measuring unquoted equity instruments and establishes an overall structure for its decentralized concepts in order to help users realize and apply them.