我國評價準則公報發展與比較－ 以國際評價準則與中國評價準則為例

Abstract

我國評價準則公報由財團法人中華民國會計研究發展基金會於2007年起陸續發布，為瞭解國內評價準則公報的制定，本研究將以國際評價準則(IVS)與中國評價準則作為比較標的，以國內目前十二號公報與一號實務指引為基礎，分別比較國內與國外公報制定的差異。此外，將各自比較國內、國際、中國評價準則之新舊版準則，以瞭解修訂情況。最後，將介紹國外評價認證規範、國內評價實際應用情形，以瞭解國外評價認證之規定及要求，以及國內評價準則適用情形與評價認證規範。 研究結果發現，(1)公報整體比較方面，相較於其他號之國內評價準則與IVS差異比較結果，國內評價準則與IVS於機器設備評價準則、金融工具評價準則、現金流量折現法指引，差異幅度較小；相較於其他號之國內評價準則與中國評價準則差異比較結果，國內評價準則與中國評價準則於評價委任書準則、工作底稿準則，差異幅度較小。(2)公報修訂情況方面，IVS及中國評價準則修訂幅度較大，而國內僅進行少許修訂。(3)評價認證規範方面，相較於國外評價認證規範，國內評價認證規範尚有部分不足之處。

Taiwan valuation standards are published one after another by Accounting Research and Development Foundation from 2007. In order to comprehend the formulation of Taiwan valuation standards, this paper will use International valuation standards (IVS) and China valuation standards as comparison subject. The comparison will base on Taiwan valuation standards and therefore the comparison will divide into twelve standards and one guideline. Moreover, in order to understand the amendment of Taiwan valuation standards, IVS and China valuation standards, this paper will compare new edition with old version of each one. Finally, this paper will introduce foreign valuation credentials and Taiwan valuation credentials to understand regulations and requirements about valuation credentials. The results show that, there are fewer differences between Taiwan valuation standards and IVS in the standards of equipment, financial instruments and discount cash flow than the others. There are fewer differences between Taiwan valuation standards and China valuation standards in the standards of engagement letter and working paper than the others. In addition, the extent of amendment of IVS and China valuation standards is larger than that of Taiwan valuation standards. Finally, when comparing foreign valuation credentials with Taiwan valuation credentials, the result shows that there are some deficiencies in Taiwan valuation credentials.