國際財務報導準則第十七號「保險合約」—保險負債衡量模型

Abstract

國際會計準則理事會(International Accounting Standard Board)於2017年5月18日發布「國際財務報導準則第十七號-保險合約」(以下簡稱IFRS 17)之最終版，並訂定2021年1月1日為生效起始日。IFRS 17之適用勢必對保險業影響甚鉅，然而影響層面甚廣，因此本論文針對IFRS 17所作之改革影響程度較高者進行分析，如合約服務邊際、保險負債衡量模型、財務報表表達及揭露等主要議題進行研究，過程中將IFRS 17準則、釋例作成整理並提供對於IFRS 17之釋例之詳細解說，最後針對實務上如何應用IFRS 17提出建議，加速保險公司與國際會計接軌之速度，並說明研究之限制，希望未來研究者得以作為研究之方向。

The International Accounting Standard Board issued the final version of “IFRS 17 Insurance Contracts” (hereinafter IFRS 17) on May 18, 2017 and set January 1, 2021 as the effective date. The adoption of IFRS 17 caused great effects on insurance industry. Because the effects included many aspects, this study focused on the parts that had higher impact, such as contractual service margin, measurement of insurance liability, presentation in the statement of financial position, presentation in the statement of financial performance and disclosure. We summarized the standards and illustrative examples on IFRS 17 and provided the detailed descriptions. At last, we provided the suggestions of practical applications in IFRS 17 in order to accelerate the connection with International accounting standards, clarified the restriction of study and provided the direction of further studies.