國際財務報導準則第17號「保險合約」—變動收費法

Abstract

本研究探討國際財務報導準則第17號「保險合約」（以下稱「IFRS 17」）中變動收費法之會計處理。隨著IFRS 17即將取代現行之國際財務報導準則第4號「保險合約」，保險業在會計上勢必會受到不少衝擊。IFRS 17針對保險合約是否具有直接參與特性分別制定了不同的會計處理，而具直接參與特性之保險合約須適用變動收費法。本研究探討IFRS 17準則中有關變動收費法之會計處裡規範，並以一釋例說明具直接參與特性之保險合約之衡量以及損益之認列，以使保險業能以有系統之方式了解變動收費法。

This study examines the accounting treatment under the variable fee approach of IFRS 17 Insurance Contracts. As IFRS 17 is going to replace the current IFRS 4, it sure will make quite an impact on the insurance industry in terms of accounting. IFRS 17 establishes different accounting treatments for insurance contracts with and without direct participation features, and the variable fee approach applies to insurance contracts with direct participation features. This study delves into the accounting treatment under the variable fee approach set out in IFRS 17 and explains the measurement of insurance contracts with direct participation features and the recognition of related profit and loss with an illustrative example to facilitate the understanding of the variable fee approach.