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題 名 | 跨越IFRS17精算與財會鴻溝--從負債變動表到財務報表=Bridging the Gap under IFRS 17: From Actuarial Liability to Financial Reporting |
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作 者 | 蔡惠玲; 邵靄如; | 書刊名 | 壽險管理 |
卷 期 | 36 2023[民112] |
頁 次 | 頁(1)1-(1)32 |
分類號 | 563.727 |
關鍵詞 | 合約收入; 服務費用; 投資組成; IFRS17; Insurance contractual revenue; Service expenses; Investment component; |
語 文 | 中文(Chinese) |
中文摘要 | IFRS17 對於保險合約之認列、衡量與表達等廻異於 IFRS4。負債評估與會計財務繁複密細的連結預期將全面改變現行精算與財會作業程序,被視為保險會計近 20 年最重大的挑戰。本文建構 IFRS17 下精算負債變動表到財務報表之系統性框架,在實際經驗同於假設的前提下,透過不具有投資組成成分與具有投資組成成分的保險合約,從精算負債變動表,逐一解析會計分錄並串接到保險合約收入及保險服務費用等,從而建構損益表、資產負債表及股東權益變動表,希冀跨越精算與會計之間的鴻溝,落地 IFRS17 複雜抽象的條文,同時,透過對接系統建構的過程詮釋公報對於合約評價與經營結果表達的精神與內涵,希冀協助保險業者順利接軌 IFRS17 新紀元。 |
英文摘要 | IFRS17 introduces new requirements of measurement, disclosure, and presentation for insurance contracts. The complexity of new standard extends far beyond IFRS4 and will impose the most significant change to insurance accounting practices in over two decades. Not only the forward-looking contract liability requires high level of granularity of calculation, but also explanations of detailed components lead to an increasing demand for understanding the actuarial components and logics. Due to liability entries can no longer be static and simple as was the case under IFRS4, this paper constructs a holistic framework consolidating detailed liability components and financial statements using account entries as translation language. With two hypothetical insurance groups as examples, one with investment component and the other without, this paper records accounting entries along liability calculation to demonstrate how components of liability from an opening position to a closing position relate to contractual revenue, service expenses and insurance performance. With the proposed framework as an integrating foundation, not only the actuarial view of detailed liability will be translated into accounting language and rules embedded in the logics of new standard will be interpreted from information to numerical illustrations. More complex scenarios and mechanisms can be further built based upon this foundation. |
本系統中英文摘要資訊取自各篇刊載內容。