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題名 國際會計準則 IFRS 4 Phase II 對壽險業負債衡量影響之探討
The Analysis of the effect from liability evaluation for Life Insurance Policies After Adopting IFRS 4 Phase II in Taiwan
作者 鍾昀珊
Chung, Yun Shan
貢獻者 張士傑
Chang, Shih Chieh
鍾昀珊
Chung, Yun Shan
關鍵詞 國際會計準則
負債公平價值
基本要素法
服務邊際
風險調整
IFRS
fair value of the liabilities
cash flow
discount rate
risk margin
service margin
日期 2016
上傳時間 11-Jul-2016 17:05:19 (UTC+8)
摘要 人壽保險業為特許行業，各國基於不同監理目的而有不同會計處理規定，導致各國會計差異問題的浮現。台灣自 2011 年 1 月 1 日起正式 適用國際財務報導準則保險合約第一階段規範與國際接軌，其為過渡性準則，乃說明保險合約之定義、合約之認列與衡量及其揭露等，實施後影響不大。但實施後保險業仍存在對資產採公平價值評價，而對負債 (責任準備金) 採成本法評價之不一致現象。因此，為達資產負債 管理的一致性，將實施 IFRS 4 Phase II，對保險負債採公平價值評價並 規定保險負債須以無風險利率評價。本研究將在 IFRS 4 Phase II 對負債公平價值的規範架構下，以壽險 業商品的準備金為例，評估 IFRS 4 Phase II 實施後其準備金價值及公 司財報損益所會產生的差異。此外，探討 IFRS 4 Phase II 實施後對壽 險業的評價影響，諸如服務邊際、現金價值與風險調整，包含此財務揭露改變是否將對壽險業之商品類型造成影響。
Life insurance corporation should be granted a franchise by the government in every countries. The purpose of supervision based on different countries have different accounting rules, leading to differences in national accounting problems. Taiwan has officially adopted the framework of International Financial Reporting Standards 4 Phase I since January 1, 2011. IFRS 4 Phase I is a transitional guidelines, which includes some definitions of insurance contracts. The principles of IFRS Phase I doesn’t cause serious effects for life insurance corporations. However, the problem of mismatching between the fair value of assets and the book value of liabilities still exists. Therefore, in order to achieve consistency management in asset and liability, the fair value valuation for liabilities is required under the frame work of IFRS 4 Phase II In our research, we would take a policy for example to evaluate the fair value of liabilities under the framework of IFRS 4 Phase II. Besides, we also analyze the the influences for life insurance companies after applying the IFRS 4 Phase II.
參考文獻 壹、 西文相關
[1] Bloomer, J. (2005). Developments in international financial reporting standards and other financial reporting issues. Geneva Papers on Risk and Insurance. Issues and Practice, 101-107.
[2] Duverne, D., & Le Douit, J. (2007). IFRS for insurance: CFO forum proposals.The Geneva Papers on Risk and Insurance-Issues and Practice, 32(1), 62-74.
[3] Duverne, D., & Le Douit, J. (2009). IFRS* Phase II and Solvency II: Key issues, current debates. The Geneva Papers on Risk and Insurance Issues and Practice, 34(1), 47-55.
[4] Vlaminckx, D., & Vandeweghe, C., & Lievens, B. (2013).IFRS 4 (Phase II) for Insurance Contracts. Deloitte.
[5] Dickinson, G., & Liedtke, P. M. (2004). Impact of a fair value financial reporting system on insurance companies: a survey. The Geneva Papers on Risk and Insurance. Issues and Practice, 29(3), 540-581.
[6] Paetzmann, K., & Lippl, C. (2013). Accounting for European insurance M&A transactions: Fair value of insurance contracts and duplex IFRS/US GAAP purchase accounting. The Geneva Papers on Risk and Insurance Issues and Practice, 38(2), 332-353.
[7] Linartas, A., & BARAVYKAS, R. (2010). Choosing discount rate for the evaluation of insurance liabilities. Intelektine Ekonomika, (1).
[8] Klumpes, P. J., D O`Brien, C., & Reibel, A. (2009). International diversity in measuring the fair value of life insurance contracts. The Geneva Papers on Risk and Insurance Issues and Practice, 34(2), 197-227.
[9] Wu, R. C. F., & Hsu, A. W. H. (2011). Value relevance of embedded value and IFRS 4 insurance contracts. The Geneva Papers on Risk and Insurance Issues and Practice, 36(2), 283-303.
[10] Nguyen, T., & Molinari, P. (2013). Accounting for “Insurance Contracts” According to IASB Exposure Draft—Is the Information Useful?. The Geneva Papers on Risk and Insurance Issues and Practice, 38(2), 376-398.
[11] Nguyen, T., & Molinari, P. (2011). Insurance Liabilities in Financial Reporting according to ED-IFRS 4. Journal of Current Issues in Finance, Business and Economics, 4(3), 253.
[12] Yante, E. T. (2007). How shadow accounting is used to solve the possible asset/liability discrepancy in life insurance companies under IFRS 4. Bsc. in Actuarial sciences. University of Amsterdam: drs. Rob Bruning and drs. Yolanda Yante.
[13] Hwang, Y. W., Chang, S. C., & Wu, Y. C. (2015). Capital Forbearance, Ex Ante Life Insurance Guaranty Schemes, and Interest Rate Uncertainty. North American Actuarial Journal, 19(2), 94-115.
[14] ForumCFO. (2004). European Embedded Value Principles and Basis for Conclusions.

貳、 中文相關
[1] 劉啟群. (2011). 迎接會計革命的新時代-國際會計準則(IFRS)之推動與影響. 證券櫃檯, 151, 48-55.
[2] 吳秀蓮. (無日期). 認識IFRS國際會計報導準則. 彰化高商.
[3] 周國瑞. (2010). 壽險業不願面對的真相. 經濟日報.
[4] 彭禎伶. (2013). 金管會再出招 十年期內保單 明年更貴. 工商時報.
[5] 林育正. (2010). 我國IFRS導入之市場反應. 國立政治大學會計學系碩士班論文.
[6] 林鐘高,吳利娟. (2003). 財經理論與實踐-會計準則制定模式：原則導向抑或規則導向.
[7] 汪耀祥. (2003). 論國際會計準則委員會改組後的八大變化. 會計論壇(6).
[8] 沈欣儀. (2009). 第四十號公報-保險合約之會計處理準則對國內保險業之衝擊. 保險發展事業中心.
[9] 羅靖霖. (2012). 第四十號公報實施對台灣壽險業之初部影響. TEJ信用風險評估專刊, 17, 152-159.
[10] 謝奇芳. (2010). 負債評價.資產負債組合與資本強化策略：臺灣人壽保險產業分析. 國立政治大學風險管理學系碩士論文.
[11] 謝明華，蔡政憲，郭維裕. (2011). 壽險業準備金評估方法之國際發展趨勢研究. 行政院金融監督管理委員會九十九年度委託研究計畫.
[12] 趙文超. (2015). 我國投資者保護機制研究：會計準則替代視角. 元華文創股份有限公司.
[13] 高渭川,周寶蓮,謝秋華;王昭明,Steven Gin. (2005). 國際財務報導準則第四號第二階段研究案. 安侯建業聯合會計師事務所.
描述 碩士
國立政治大學
風險管理與保險研究所
103358013
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0103358013
資料類型 thesis
dc.contributor.advisor 張士傑zh_TW
dc.contributor.advisor Chang, Shih Chiehen_US
dc.contributor.author (Authors) 鍾昀珊zh_TW
dc.contributor.author (Authors) Chung, Yun Shanen_US
dc.creator (作者) 鍾昀珊zh_TW
dc.creator (作者) Chung, Yun Shanen_US
dc.date (日期) 2016en_US
dc.date.accessioned 11-Jul-2016 17:05:19 (UTC+8)-
dc.date.available 11-Jul-2016 17:05:19 (UTC+8)-
dc.date.issued (上傳時間) 11-Jul-2016 17:05:19 (UTC+8)-
dc.identifier (Other Identifiers) G0103358013en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/98859-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 風險管理與保險研究所zh_TW
dc.description (描述) 103358013zh_TW
dc.description.abstract (摘要) 人壽保險業為特許行業，各國基於不同監理目的而有不同會計處理規定，導致各國會計差異問題的浮現。台灣自 2011 年 1 月 1 日起正式 適用國際財務報導準則保險合約第一階段規範與國際接軌，其為過渡性準則，乃說明保險合約之定義、合約之認列與衡量及其揭露等，實施後影響不大。但實施後保險業仍存在對資產採公平價值評價，而對負債 (責任準備金) 採成本法評價之不一致現象。因此，為達資產負債 管理的一致性，將實施 IFRS 4 Phase II，對保險負債採公平價值評價並 規定保險負債須以無風險利率評價。本研究將在 IFRS 4 Phase II 對負債公平價值的規範架構下，以壽險 業商品的準備金為例，評估 IFRS 4 Phase II 實施後其準備金價值及公 司財報損益所會產生的差異。此外，探討 IFRS 4 Phase II 實施後對壽 險業的評價影響，諸如服務邊際、現金價值與風險調整，包含此財務揭露改變是否將對壽險業之商品類型造成影響。zh_TW
dc.description.abstract (摘要) Life insurance corporation should be granted a franchise by the government in every countries. The purpose of supervision based on different countries have different accounting rules, leading to differences in national accounting problems. Taiwan has officially adopted the framework of International Financial Reporting Standards 4 Phase I since January 1, 2011. IFRS 4 Phase I is a transitional guidelines, which includes some definitions of insurance contracts. The principles of IFRS Phase I doesn’t cause serious effects for life insurance corporations. However, the problem of mismatching between the fair value of assets and the book value of liabilities still exists. Therefore, in order to achieve consistency management in asset and liability, the fair value valuation for liabilities is required under the frame work of IFRS 4 Phase II In our research, we would take a policy for example to evaluate the fair value of liabilities under the framework of IFRS 4 Phase II. Besides, we also analyze the the influences for life insurance companies after applying the IFRS 4 Phase II.en_US
dc.description.tableofcontents 第一章 緒論 6
第一節 研究背景與動機 6
第二節 研究目的 9
第三節 研究架構 9
第二章 文獻回顧 11
第一節 國際會計準則緣起 11
第二節 保險業適用IFRS之相關研究 16
第三節 我國接軌國際會計準則歷程 21
第三章 國際會計準則IFRS 4 之研究 25
第一節 國際會計準則IFRS 4之發展 25
第二節 保險合約之負債衡量模型 27
第三節 我國精算實務守則之負債評價方式 35
第四章 保險契約評價分析與財務揭露 41
第一節 IFRS Phase II規範之負債評價 41
第二節 IFRS 4 Phase II 規範之財報影響評估 45
第五章 結論與建議 49
參考文獻 51		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0103358013en_US
dc.subject (關鍵詞) 國際會計準則zh_TW
dc.subject (關鍵詞) 負債公平價值zh_TW
dc.subject (關鍵詞) 基本要素法zh_TW
dc.subject (關鍵詞) 服務邊際zh_TW
dc.subject (關鍵詞) 風險調整zh_TW
dc.subject (關鍵詞) IFRSen_US
dc.subject (關鍵詞) fair value of the liabilitiesen_US
dc.subject (關鍵詞) cash flowen_US
dc.subject (關鍵詞) discount rateen_US
dc.subject (關鍵詞) risk marginen_US
dc.subject (關鍵詞) service marginen_US
dc.title (題名) 國際會計準則 IFRS 4 Phase II 對壽險業負債衡量影響之探討zh_TW
dc.title (題名) The Analysis of the effect from liability evaluation for Life Insurance Policies After Adopting IFRS 4 Phase II in Taiwanen_US
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 壹、 西文相關
[1] Bloomer, J. (2005). Developments in international financial reporting standards and other financial reporting issues. Geneva Papers on Risk and Insurance. Issues and Practice, 101-107.
[2] Duverne, D., & Le Douit, J. (2007). IFRS for insurance: CFO forum proposals.The Geneva Papers on Risk and Insurance-Issues and Practice, 32(1), 62-74.
[3] Duverne, D., & Le Douit, J. (2009). IFRS* Phase II and Solvency II: Key issues, current debates. The Geneva Papers on Risk and Insurance Issues and Practice, 34(1), 47-55.
[4] Vlaminckx, D., & Vandeweghe, C., & Lievens, B. (2013).IFRS 4 (Phase II) for Insurance Contracts. Deloitte.
[5] Dickinson, G., & Liedtke, P. M. (2004). Impact of a fair value financial reporting system on insurance companies: a survey. The Geneva Papers on Risk and Insurance. Issues and Practice, 29(3), 540-581.
[6] Paetzmann, K., & Lippl, C. (2013). Accounting for European insurance M&A transactions: Fair value of insurance contracts and duplex IFRS/US GAAP purchase accounting. The Geneva Papers on Risk and Insurance Issues and Practice, 38(2), 332-353.
[7] Linartas, A., & BARAVYKAS, R. (2010). Choosing discount rate for the evaluation of insurance liabilities. Intelektine Ekonomika, (1).
[8] Klumpes, P. J., D O`Brien, C., & Reibel, A. (2009). International diversity in measuring the fair value of life insurance contracts. The Geneva Papers on Risk and Insurance Issues and Practice, 34(2), 197-227.
[9] Wu, R. C. F., & Hsu, A. W. H. (2011). Value relevance of embedded value and IFRS 4 insurance contracts. The Geneva Papers on Risk and Insurance Issues and Practice, 36(2), 283-303.
[10] Nguyen, T., & Molinari, P. (2013). Accounting for “Insurance Contracts” According to IASB Exposure Draft—Is the Information Useful?. The Geneva Papers on Risk and Insurance Issues and Practice, 38(2), 376-398.
[11] Nguyen, T., & Molinari, P. (2011). Insurance Liabilities in Financial Reporting according to ED-IFRS 4. Journal of Current Issues in Finance, Business and Economics, 4(3), 253.
[12] Yante, E. T. (2007). How shadow accounting is used to solve the possible asset/liability discrepancy in life insurance companies under IFRS 4. Bsc. in Actuarial sciences. University of Amsterdam: drs. Rob Bruning and drs. Yolanda Yante.
[13] Hwang, Y. W., Chang, S. C., & Wu, Y. C. (2015). Capital Forbearance, Ex Ante Life Insurance Guaranty Schemes, and Interest Rate Uncertainty. North American Actuarial Journal, 19(2), 94-115.
[14] ForumCFO. (2004). European Embedded Value Principles and Basis for Conclusions.

貳、 中文相關
[1] 劉啟群. (2011). 迎接會計革命的新時代-國際會計準則(IFRS)之推動與影響. 證券櫃檯, 151, 48-55.
[2] 吳秀蓮. (無日期). 認識IFRS國際會計報導準則. 彰化高商.
[3] 周國瑞. (2010). 壽險業不願面對的真相. 經濟日報.
[4] 彭禎伶. (2013). 金管會再出招 十年期內保單 明年更貴. 工商時報.
[5] 林育正. (2010). 我國IFRS導入之市場反應. 國立政治大學會計學系碩士班論文.
[6] 林鐘高,吳利娟. (2003). 財經理論與實踐-會計準則制定模式：原則導向抑或規則導向.
[7] 汪耀祥. (2003). 論國際會計準則委員會改組後的八大變化. 會計論壇(6).
[8] 沈欣儀. (2009). 第四十號公報-保險合約之會計處理準則對國內保險業之衝擊. 保險發展事業中心.
[9] 羅靖霖. (2012). 第四十號公報實施對台灣壽險業之初部影響. TEJ信用風險評估專刊, 17, 152-159.
[10] 謝奇芳. (2010). 負債評價.資產負債組合與資本強化策略：臺灣人壽保險產業分析. 國立政治大學風險管理學系碩士論文.
[11] 謝明華，蔡政憲，郭維裕. (2011). 壽險業準備金評估方法之國際發展趨勢研究. 行政院金融監督管理委員會九十九年度委託研究計畫.
[12] 趙文超. (2015). 我國投資者保護機制研究：會計準則替代視角. 元華文創股份有限公司.
[13] 高渭川,周寶蓮,謝秋華;王昭明,Steven Gin. (2005). 國際財務報導準則第四號第二階段研究案. 安侯建業聯合會計師事務所.		zh_TW