IAS37虧損性合約對財務報表之影響-以航運業為例

Abstract

台灣上市櫃公司已於2013年依國際會計準則(IFRS)編製對外財務報告，故本研究藉由分別列舉已於2013年以前採用IFRS之中國航運業及於2013年始採用IFRS之國內航運業於財務報告中與虧損性合約負債準備相關之附註揭露，以探究航運業依國際會計準則第37號規定於實務上提列虧損性合約負債準備之運用與其對財務報表之影響，並討論其實務運用上可能面對之疑義。 中國航運業及國內航運業於財務報告中有關虧損性合約負債準備提列之附註揭露確有不一致之情形，故本研究進一步討論可能減少不一致之建議，同時並介紹根本解決之道─租賃草案之生效，以期降低航運業公司因對虧損性合約負債準備相關規定有疑義產生適用不一致之情形，增加財務報告之可比較性。

Listed companies and OTC companies in Taiwan have adopted International Financial Reporting Standards (IFRS) since 2013. By comparing the financial reports of Chinese shipping companies which have adopted IFRS for years with Taiwan shipping companies which start to adopt IFRS from 2013, the thesis discusses the challenges and difficulties that the shipping companies may face when they adopt International Accounting Standard 37(IAS37) and the impact of IAS37 onerous contracts on financial statements. There are indeed differences between China shipping companies and Taiwan shipping companies when disclosing onerous contracts. Therefore, in order to reduce the differences between the shipping companies when disclosing onerous contract and to approve the comparability of financial statements, the thesis further discusses the possible solutions and introduces the fundamental solution, the draft standard on leases coming to effect.