國際財務報導準則第十七號「保險合約」—合約服務邊際之認列及後續衡量

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)，並訂定於2021年1月1日生效，個體得選擇提前適用。由於IFRS 17之適用將對保險業影響甚鉅且廣泛，因此本論文針對IFRS 17之內容進行整理及分析，並主要針對合約服務邊際之認列、後續衡量以及如何進行攤銷以認列期間內收入進行討論，其中探討相關爭議性內容，包含經驗調整是否調整合約服務邊際，以及一般模型合約是否辨認投資報酬服務以納入保障單位決定之基礎共同分攤合約服務邊際。過程中將IFRS 17之公報內容、理事會相關會議議程詳細整理並闡述個人見解及想法，提供簡單之釋例分析不同假設對合約服務邊際及損益之影響，並在最後針對保險公司如何更迅速因應IFRS 17提供建議，及說明本論文之研究限制，提供未來研究者得以作為研究之方向。

The International Accounting Standard Board issued the final version of “International Financial Reporting Standards 17 Insurance Contracts” (IFRS 17) on May 18, 2017 and set January 1, 2021 as the effective date. Earlier application is permitted. Due to extensive and significant impact of applying IFRS 17, this study focuses on the content of IFRS 17 and discusses about the recognition, adjustment and allocation of contractual service margin. We also focus on some controversial issue like whether experience adjustment should adjust contractual service margin or whether contractual service margin should be allocated on the basis of coverage units determined by both insurance coverage and any investment return service. In order to elaborate the content more deeply, we summarize the standards of IFRS 17 and the relative agendas, expound personal opinion and provide an example to explain. At last, we provide suggestions for insurance company to accelerate the applications in IFRS 17, clarify the restriction of this study and provide the direction of further studies.