國際會計準則之保險契約會計處理及相關議題探討

Abstract

目前我國保險業之會計處理準則，是由主管機關參考保險業會計實務處理及相關法令規定編製而成，包括許多源自於美國的規定，所引用之會計處理多偏向美國監理會計原則，就資訊表達上可能會與一般目的有所差異。 但是未來的趨勢則是偏向國際會計準則委員會之規範，也就是必須先訂定出一套保險業之一般公認會計原則供一般目的需求使用，並依保險監理制度調整修正一般目的財務報表為監理目的財務報表，提供監理目的需求使用。 國際會計準則委員會對於保險契約之會計處理分為兩階段施行，第一階段先定義保險契約之範圍及提供暫時性之會計處理，於2005年起生效適用；第二階段則為保險契約之認列及衡量的完整規範，於2007年5月發佈討論稿，預計於2008提出草案。 本研究探討此討論稿之內容，並與美國財務會計準則委員會之GAAP比較，以及整理各界之不同觀點，提出討論稿裡評價與衡量之問題；並評估我國保險業在國際會計準則的衝擊下，未來可能的走向及相關問題的解決方法。

Currently, the accounting treatment standards of insurance contracts in Taiwan are regulated and framed by governmental institutions in reference to practical accounting treatments and related codes and regulations. Since, these standards were originally regulations from the U.S.A., often these citations of accounting treatments are more tilted to Accounting Standard Guidance of America, and the foundation of information being expressed may differ from general acknowledged purposes. However, the future trend of accounting treatment tandards is moving towards the norms of International Accounting Standards (IAS). Thus, a set of generally acknowledged accounting standards accommodating general demands and use must be formed. Furthermore, in accordance with insurance standard guidance, general financial statements are to be adjusted to financial statements to the demand for supervision purposes. The process of setting up the accounting treatments of insurance contracts by International Accounting Standard Committee (IASC) are divided into two stages. First, the boundary of insurance contracts was defined and temporary accounting treatment standards were provided in 2005. Second, the complete norm and assessment standards of insurance contracts were released for discussions in May of 2007. The draft of these standards will be proposed by the end of 2008. The purpose of this research is to compare the different perspectives between the GAPP of American Financial Accounting Standard Committee and the world. In addition, further observations and problems of the proposed draft will be discussed and evaluated. Moreover, this research provides resolutions and methods of related issues regarding the future trend of insurance contracts under the impact of International Accounting Standard in Taiwan.