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| Title: | 我國適用IFRS 9後財務報表可比較性變化之探討—以銀行業為例
Discussion on the Comparability Changes of Financial Statements after the Adoption of IFRS 9 —The Case for Banking Industry in Taiwan |
| Authors: | 黃鼎皓
Huang, Ting-Hao |
| Contributors: | 戚務君
黃鼎皓
Huang, Ting-Hao |
| Keywords: | IFRS 9
可比性
IFRS 13
公允價值層級
IFRS 9
Comparability
IFRS 13
Fair value hierarchy |
| Date: | 2021 |
| Issue Date: | 2021-07-01 17:01:47 (UTC+8) |
| Abstract: | 國際會計準則理事會（IASB）於民國103年發布IFRS 9「金融工具」（以下簡稱IFRS 9），重新規定金融資產之分類、衡量與減損方式。而我國於民國107年正式適用此號公報，影響範圍涵蓋許多資產負債表及綜合損益表之重要項目，對於107年財務報告影響甚鉅，金融業尤為首當其衝之產業之一，眾多影響中勢必包括品質特性之變化，此亦為過去文獻所著墨之焦點，尤其對於金融工具之分類與衡量，IFRS 9採用全新之規定：「金融工具之現金流量是否單純為本金與利息之回收（SPPI test）」，使企業因更嚴格之會計準則規範，迫使過去將金融工具分類為「按攤銷後成本衡量之金融工具」之比例降低，改以「透過其他綜合損益按公允價值衡量」，在此兩類金融工具下之後續會計處理可說大相逕庭，亦可說明並呼應前述「此公報對財務報表之品質特性有重大影響」之說法。
因此，本研究針對我國銀行業在採用IFRS 9後，進行以下三問題之探討：（1）IFRS 9是否能提升財務報表之可比較性，及（2）依照IFRS 7及IFRS 13揭露於附註之「公允價值層級」資訊，其可比較性與採用新公報之關聯又為何，及（3）此號公報下，以損益或綜合損益衡量之可比性，何者較為攸關。
本研究參考De Franco et al.（2011）衡量可比性之方式，選取我國上市（櫃）銀行（含持有銀行子公司之金融控股公司）進行研究。研究結果顯示，在採用IFRS 9之後，整體而言，若以淨利衡量，未發現財務報表可比性有顯著差異；若以綜合損益衡量，則財務報表可比性顯著下降；另外，在採用IFRS 9之前，第一、三層級公允價值之金融工具持有數與可比性無關，但在採用IFRS 9後，發現以綜合損益衡量之可比性呈顯著下降。整體而言，採用綜合損益衡量之可比性較能得出顯著之結果；而採用IFRS 9後對第一層級公允價值可比性有正向關聯之「趨勢」；對第三層級公允價值可比性，以淨利衡量有負向關聯之「趨勢」，以綜合損益衡量有負向關聯之「結果」。
期此研究結果能作為往後金融工具相關準則再修改之參考，亦提供會計師以及相關利害關係人執行查核工作或使用財務報表之參考。
The International Accounting Standards Board (IASB) issued IFRS 9 "Financial Instruments" (hereinafter referred to as IFRS 9) in 2014, re-regulating the classification, measurement and impairment methods of financial assets, which was officially applied this bulletin in 2018. The scope of influence covers many important items in the balance sheet and comprehensive income statement. It has a huge impact on the financial report in 107. The financial industry is particularly one of the industries that bear the brunt of it. The many influences are bound to include the changes in quality characteristics, which have also been the focus of the literature in the past. Especially for the classification and measurement of financial instruments, IFRS 9 adopts a new requirement: "Whether the cash flow of financial instruments is simply the recovery of principal and interest (SPPI test)". As a result of stricter accounting standards and regulations, companies have forced a reduction in the proportion of financial instruments classified as "financial instruments measured at amortized cost" and changed to "measured at fair value through other comprehensive gains and losses." Subsequent accounting treatments under similar financial instruments can be said to be quite different, and it can also explain and echo the aforementioned statement that "this communiqué has a significant impact on the quality of financial statements."
This thesis focuses on the following three issues after the adoption of IFRS 9 in Taiwan’s banking industry: (1) Whether IFRS 9 can improve the comparability of financial statements, and (2) According to IFRS 7 and IFRS 13, whether the “fair value level” information disclosed in notes has a connection with comparability? (3) Under this bulletin, whether the comparability measured by net income or comprehensive income is more relevant.
This thesis refers to the method of measuring comparability by De Franco et al. (2011), and selects listed (counter) banks in Taiwan (including financial holding companies that hold bank subsidiaries) for research. The research results show that after the adoption of IFRS 9, supposed the comparability is measured by net income, no significant difference have been found in the comparability of financial statements, while the comparability is measured by comprehensive income, the comparability of financial statements has decreased significantly. In addition, before the adoption of IFRS 9, the number of financial instruments that enterprises held for the first and third levels of fair value has nothing to do with comparability, but after adding the cross-multiplication item with IFRS 9, it is found that the coefficient measured by "comprehensive income" decreased significantly. As a whole, the use of "comprehensive income" to measure comparability can yield more significant results; the use of IFRS 9 has a "trend" that cause a positive impact on the level 1 fair value comparability, the one in level 3, however, when "net income" is involved, chances are it has a "trend" with negative influence; as it is replaced with "comprehensive income", it comes to the "result" with negative influence.
I expect that the results of this research can be used as a reference for future revisions of relevant financial instrument standards, and also for accountants and related stakeholders to perform audit work or use financial statements. |
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| Description: | 碩士
國立政治大學
會計學系
108353027 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0108353027 |
| Data Type: | thesis |
| DOI: | 10.6814/NCCU202100486 |
| Appears in Collections: | [會計學系] 學位論文
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