我國在金融監督管理委員會2009年5月14日宣告全面採用國際會計準則後，所有公開發行公司即受到全面性的衝擊;而在眾多的IFRS中，IAS 40投資性不動產會計準則，是目前國內會計準則所沒有的規定，且此號公報最特別的規定，是允許投資性不動產的續後評價，企業可以擁有選用公允價值法與歷史成本法的彈性，這樣的特殊規定觸發筆者想瞭解，企業未來適用此號公報，其續後評價方法之選擇及影響選擇原因的動機。
相對於歐美，由於我國缺乏具有長期收益性與安全性的資金投資管道，造成我國保險業長期偏好將可運用資金投資於實體不動產，故IAS 40對我國保險業影響重大，因此筆者以我國保險業為研究對象，以問卷、個案分析及訪談來探討保險業者對未來適用IAS 40之看法與期待。
經過研究分析，本研究發現60.61%的保險業在未來實施IAS 40後會繼續延用歷史成本模式，對影響選擇的因素方面，受訪者認為「對盈餘數字高低的影響」、「所得稅金額大小的考慮」、「對不同年度的損益造成波動的關係」等三項因素最為重要，另外，受訪者最認同新會計準則方法規定允許公司選用歷史成本法或公允價值法「會增加公司間財務資訊比較的複雜性」，且60.6%受訪公司傾向不同意提前適用此號公報。 / After the Financial Supervisory Commission Executive Yuan, R .O.C. declaring on May 14, 2009 that adopt International Accounting Standard in an all-round way in our country, all the public company were totally impacted promptly; Among the IFRSs, IAS 40 investment property is not exist at our present domestic accounting regulations and the most special of this regulation is allowing the enterprises can have elasticity of selecting the cost method or fair value method for measurement after recognition. The special treatments induce me to understand the drivers of the reason in its choice.
As to America and Europe, because our country lacks have long-term rentability and security fund investment channel, cause the insurance of our country prefer to invest in real estate for a long time, so the implemental of IAS 40 will influence our insurance industry very much, so the study use questionnaires, case analysis and interview to researching the determinants of insurance industry choice to use the cost or fair value model to account for their real estate.
Researched and analyzed, originally discover that 60.61% of the insurances will continue to use the cost method after implementing IAS 40 in the future, to influencing the factor chosen, interviewees think ”the amount of earnings”, “the tax amount” and “the volatility of income in different years” three factors are most important. In addition, interviewees admit that IAS 40 permits enterprises to choose cost method or fair value method will increase the complexity of comparisons among the companies’ report, and 60.6% interviewed disagree earlier application with this criterion.
| Identifer | oai:union.ndltd.org:CHENGCHI/G0095932221 |
| Creators | 廖雅芬, Liao, Ya Fen |
| Publisher | 國立政治大學 |
| Source Sets | National Chengchi University Libraries |
| Language | 中文 |
| Detected Language | English |
| Type | text |
| Rights | Copyright © nccu library on behalf of the copyright holders |
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