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Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/151971

Title:	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 Research on disaggregation of financial assumption change into other comprehensive income under general measurement model and modified general measurement model of IFRS 17
Authors:	李照聖 Li, Zhao-SHeng
Contributors:	彭金隆 PENG, JIN-LONG 李照聖 Li, Zhao-SHeng
Keywords:	IFRS 17 IFRS 9 一般模型法修正式一般模型法保險財務收益與費用 IFRS 17 IFRS 9 General Measurement Model Modified General Measurement Model Insurance Finance Income and Expense
Date:	2024
Issue Date:	2024-07-01 12:12:57 (UTC+8)
Abstract:	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。 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.
Reference:	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 (430)，102-109 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，臺北商業論叢，1(1)，頁 1-26 Canadian Institute of Actuaries(2023). IFRS 17 Discount Rate Applications 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
Description:	碩士國立政治大學風險管理與保險學系 111358008
Source URI:	http://thesis.lib.nccu.edu.tw/record/#G0111358008
Data Type:	thesis
Appears in Collections:	[Department of Risk Management and Insurance] Theses

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