國際財務報導準則第十七號「保險合約」：以具裁量性現金流量之保險合約闡釋折現率變動之會計政策選擇對財務報表可比性之影響

Abstract

國際會計準則理事會(International Accounting Standard Board)已於2017年5月18日發布「國際財務報導準則第17號－保險合約」，並訂定2021年1月1日起生效。此準則雖提升財務報表之可比性，但亦將大幅改變過往保險業者對於保險合約之會計處理模式，因而被視為保險業者最嚴峻之挑戰。其中，最大的改變之一在於保險負債將以現時基礎衡量，而準則亦規定若折現率變動時，個體得選擇將該等影響數認列於當期損益或其他綜合損益中，進而可能影響財務報表之可比性。故本文針對該等部分訂定背景及原因之介紹，加以相關釋例及會計處理做詳細解析，並於釋例之處理結果得出將保險財務收益或費用進行細分並採固定利率分攤下，相較於另外兩項會計政策選擇，對各期淨利之影響波動較大，且若準則並未對個體之選擇有所限制，可能將有操縱損益之空間產生之結論。

The International Accounting Standard Board issued “IFRS 17 Insurance Contracts” on May 18, 2017 and set January 1, 2021 as the effective date. Although this standard enhanced the comparability of financial statements, it also dramatically changed the accounting treatment of insurance contracts. One of the biggest changes is that insurance liabilities will be measured on the current basis. However, as regulated by the standard, the entity could make accounting policy choice as to whether to disaggregate insurance finance income or expenses for the period between profit or loss and other comprehensive income because of the change of discount rate, so it could influence the comparability of financial statements. This thesis will introduce the reasons and the background of these clauses and analyze the accounting treatment of the related illustrative example. From the result of the illustrative example, I find disaggregating insurance finance income or expenses for the period to include in profit or loss an amount determined by using a rate that allocates the remaining revised expected finance income or expenses over the remaining duration of the group of contracts at a constant rate could make the income more fluctuant than the other two accounting policies. Besides, if the choice is not limited, it could lead the entity to manipulate income.