| dc.contributor.advisor | 彭金隆 | zh_TW |
| dc.contributor.advisor | PENG, JIN-LONG | en_US |
| dc.contributor.author (Authors) | 李照聖 | zh_TW |
| dc.contributor.author (Authors) | Li, Zhao-SHeng | en_US |
| dc.creator (作者) | 李照聖 | zh_TW |
| dc.creator (作者) | Li, Zhao-SHeng | en_US |
| dc.date (日期) | 2024 | en_US |
| dc.date.accessioned | 1-Jul-2024 12:12:57 (UTC+8) | - |
| dc.date.available | 1-Jul-2024 12:12:57 (UTC+8) | - |
| dc.date.issued (上傳時間) | 1-Jul-2024 12:12:57 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0111358008 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/151971 | - |
| dc.description (描述) | 碩士 | zh_TW |
| dc.description (描述) | 國立政治大學 | zh_TW |
| dc.description (描述) | 風險管理與保險學系 | zh_TW |
| dc.description (描述) | 111358008 | zh_TW |
| dc.description.abstract (摘要) | 我國將於 2026 年接軌國際財務報導準則第 17 號「保險合約」(IFRS 17)，接
軌IFRS 17 後將使得資產負債管理如實呈現與財務報表中，在經濟不配比的情
況下，如何透過適當會計政策選擇穩定盈餘係保險業之重要課題。IFRS 17
下，保險公司可依照商品組合選擇將財務風險影響數拆分至其他綜合損益，而
拆分方式將依照現金流量特性而不同，本文將聚焦於修正式一般模型法
(MGMM, Modified General Measurement Model)以及一般模型法(GMM, General Measurement Model)之拆分。
本研究顯示修正式一般模型法下，採用預計宣告利率法(PCRA, Projected
Crediting Rate Approach)相較於採用有效利率法(EYA, Effective Yield Approach)更早反映財務風險變動影響。本研究亦指出一般模型法下，可透過將殖利率曲線轉換為單一固定等價利率以緩解前期存有利差益、後期利差損之情形。惟該
選擇應評估因合約服務邊際適用折現率差異數所造成的計算負擔。 | zh_TW |
| dc.description.abstract (摘要) | Taiwan will adopt IFRS 17－Insurance Contracts by 2026. Adopting IFRS 17 will ensure that Asset-Liability management is accurately presented in financial statements. Under conditions of economic mismatch, how to choose appropriate
accounting policies to stabilize earnings is an important issue for the insurance industry. Under IFRS 17, insurance companies can choose to disaggregate the financial risks impact into other comprehensive income based on the characteristics of cash flows. This study focuses on the disaggregation under Modified General
Measurement Model (MGMM) and General Measurement Model (GMM).
This study indicates that under MGMM, applying Projected Crediting Rate Approach (PCRA) will reflect financial assumption change earlier than applying Effective Yield Approach(EYA). This study also illustrates that under GMM, the
conversion of the yield curve into a constant equivalent rate can alleviate the situation of yield spread gain in the early period and yield spread loss in the later period. However, this study points out that this choice should evaluate the computational burden caused by differences in discount rates applied to the contractual service margin. | en_US |
| dc.description.tableofcontents | 第一章 緒論 1
第二章 文獻回顧 3
第三章 會計準則規範與議題探討 5
第一節 IFRS 9 金融資產會計處理 5
第二節 IFRS 17 衡量模型 8
第三節 裁量性現金流量 14
第四節 殖利率曲線之計息方式 15
第五節 保險財務收益與費用之分拆 17
第四章 不拆分至其他綜合損益 27
第五章 拆分至其他綜合損益 37
第六章 一般模型法：金融資產與保險負債利息收入與費用認列不一
致之討論 47
第一節 利息收入與資金成本間頭重腳輕 47
第二節 保險財務收益與費用之分拆 48
第三節 TRG 討論與IFRS 17 精算實務處理準則 49
第四節 釋例：以單一固定等價利率分拆 v.s. 以原始認列殖利率曲線分拆 51
第七章 結論與建議 62
參考文獻 64 | zh_TW |
| dc.format.extent | 3042277 bytes | - |
| dc.format.mimetype | application/pdf | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0111358008 | en_US |
| dc.subject (關鍵詞) | IFRS 17 | zh_TW |
| dc.subject (關鍵詞) | IFRS 9 | zh_TW |
| dc.subject (關鍵詞) | 一般模型法 | zh_TW |
| dc.subject (關鍵詞) | 修正式一般模型法 | zh_TW |
| dc.subject (關鍵詞) | 保險財務收益與費用 | zh_TW |
| dc.subject (關鍵詞) | IFRS 17 | en_US |
| dc.subject (關鍵詞) | IFRS 9 | en_US |
| dc.subject (關鍵詞) | General Measurement Model | en_US |
| dc.subject (關鍵詞) | Modified General Measurement Model | en_US |
| dc.subject (關鍵詞) | Insurance Finance Income and Expense | en_US |
| dc.title (題名) | IFRS 17 下一般模型法與修正式一般模型法之財務風險變動分拆至其他綜合損益之研究 | zh_TW |
| dc.title (題名) | Research on disaggregation of financial assumption change into other comprehensive income under general measurement model and modified general measurement model of IFRS 17 | en_US |
| dc.type (資料類型) | thesis | en_US |
| dc.relation.reference (參考文獻) | 中華民國精算學會(2023)，IFRS 17 精算實務處理準則
李照聖(2022)，解析壽險業金融資產重分類，月旦會計實務研究，59，37-46
李照聖(2023)，接軌 IFRS 17 對保險業之影響與資產負債管理，月旦會計實務研
究, 70, 66-76
李照聖(2024)，IFRS 9 與IFRS 17 之利息收入與利息費用認列不一致之情形與
解決方法，月旦會計實務研究，75，79-88
陳賢儀、施敏智(2021)，IFRS 17 下保險業之資產負債配置管理，會計研究月刊
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劉韜、蔡政憲(2024)，IFRS 9 和 IFRS 17 對臺灣壽險公司資產配置之影響，臺
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Manulife(2023). A conceptual overview of Manulife’s adoption of IFRS 17 and IFRS 9
Ernest & Young (2024). International GAAP
KPMG(2024). Insurer's first annual reporting under IFRS 17 & IFRS 9 | zh_TW |
