國際會計準則第41號「農業」於財務報表之揭露現況

Abstract

國際會計準則第41號公報「農業」自施行以來，已經在多個地區及國家開始適用，本文主要重點在於觀察並探討目前該公報在各公司如何被適用。生物資產在該公報下將從以往的成本法衡量轉變為公允價值衡量，對於持有大量生物資產的公司將有一定程度的影響，本文以檢視財務報表的方式來進行分析，發現生物資產相關規定的揭露在不同公司間，做法差異甚大。 本文發現目前的揭露實務而言，當公司有重大生物資產公允價值變動時，投資人無法從財報中獲得公允價值變動原因的資訊，同時本文也發現多數公司採用現金流量折現法來對生物資產進行衡量，但是其衡量的輸入變數具有高度的不確定性。

Since the adoption of International Financial Reporting Standards (IFRSs), the International Accounting Standard No.41 (IAS 41) has been applied in many country. This study mainly focus on how this standard applied in each company. Under IAS 41, the valuation method for biological assets have been changed from cost method to fair value method. There are some impact to these company which have biological assets. This research find that there are some differences in the application in different company. When the value of biological assets shifts a lot, it is hard to find the reason for the change. And many company use discount cash flow model to measure their biological assets, but the input factors of the model have huge uncertainty.