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| Title: | 國際財務報導準則第四號對國內產險公司精算之影響
The effect of IFRS 4 on domestic insurance company of actuarial |
| Authors: | 林金淵
Lin, Chin Yuan |
| Contributors: | 陳明進
Chen, Ming Chin
林金淵
Lin, Chin Yuan |
| Keywords: | 國際財務報導準則第四號
要素衡量法
保費分配法
產險公司
IFRS4
building block approach
premium allocation approach
property insurance company |
| Date: | 2016 |
| Issue Date: | 2016-03-02 |
| Abstract: | IFRS 的準則，對於未來想國際化的國內保險公司及面對國際投資人，是使用相同一套會計準則，不需再調整財報，有助提升國際競爭力及國際形象，若海外發行有價證券也不需再重編財報，可節省籌資成本。依目前國際發展情勢，IFRS 4 已廣泛為全球保險市場之採用準則，直接採用(adoption)IFRS 4 亦成為國際保險市場之趨勢，我國亦於2011 年1 月1 日公佈IFRS 4 第一階段生效，期與世界接軌，IFRS 4 未來對我國保險業將會有更重大之影響。為未雨綢繆，遂引起本文對此議題研究之動機。壽險業為長年期保險合約，須採用要素衡量法評估。為符合IFRS 4 第二階段規定之要素衡量法及保費分配法之評估，採個案產險公司為研究對象，祈予在IFRS 4 第二階段實施前，台灣產險業能提早做準備，並以充足時間瞭解並完善規劃準備執行配合，以符合未來主管機關之相關規定。
本論文以個案公司為例，評估國際財務報導準則第四號對保險公司精算規範與目前保險局規範保險公司相關精算試算之差異，特選用一般自用汽車財產損失險及傷害險採用保費分配法，工程險採用要素衡量法試算，並分析差異之內容，以了解個案公司未來因IFRS4 實施對該公司財務之影響。
以目前資料推估實施當年採用保費分配法會對盈餘報導較為有利，採用要素衡量法當年度會有對盈餘報導不利的衝擊，整體而言，對個案公司未來營運應無重大影響。
The principles of IFRS ,which is using the same set of accounting standards, is conducive to enhance the international competitiveness and image for domestic insurance companies who scheme to internationalization and contact with international investors. In addition, companies can also saving the cost of issuance of foreign securities since they do not need to restate the financial statements.
Taiwan also announced the IFRS 4 phase I be effective in January 1, 2011, hoping to connect with the world. In the future, IFRS 4 will have a more significant influence on Taiwan`s Insurance Industry. In order to thinking ahead, which bring in my motivation to researching on this topic.
Life insurance industry is major in long term insurance contracts, has to use the Building Block Approach. To comply the IFRS 4 Phase II which using the Building Block Approach and Premium Allocation Approach, I adopt the case of property Insurance as the research objectives. In order to fit with the relevant provisions of the competent authority in the future, Expecting Taiwan’s property Insurance can prepare in advance, well understanding and scheduling, before the implement of IFRS 4 phase II.
In this paper, which use the property insurance case, evaluation the actuarial valuation difference of IFRS 4 and relevant norms of Insurance Bureau. I use Premium Allocation Approach to value the usually own car property damage insurance and casualty Insurance, and use Building Block Approach to evaluate Engineering Insurance. Through analysis of the content, to understanding the influence of IFRS 4 for the study company in the future.
Based on the current data, adopting Building Block Approach is beneficial for the study company. Comparatively, Premium Allocation Approach is disadvantage for the study company. In conclusion, the implement of IFRS 4 should have no significant influence to the study company in the future. |
| Reference: | 中文部分:
中華民國精算學會產險精算研究委員會，(2014)，《保險合約負債價值評量精算實務處理釋例》，台北:中華民國精算學會。
王坤龍、曹淑琳與鄭立仁，(2015)，會計學(IFRS 的全新視野)(五版)，台北：高立圖書有限公司。
林進田、陳強、顏忠義、凌氤寶、陳貴霞、曾慶泓與梁正德，(2000)，高等產險精算理論與實務，台北：財團法人保險事業發展中心。
林進田 譯，R. L. Brown 原著，(1996)，產險精算導論，台北：財團法人保險事業發展中心。
張仲岳、蔡彥卿、劉啟群與薛富井，(2015)，中級會計學(上)(IFRS)(二版)，台北：東華書局。
張仲岳、蔡彥卿與劉啟群，(2015)，中級會計學(下)(IFRS)(二版)，台北：東華書局。
黃達業譯，Philippe Jorion 著，(2003)，風險值市場風險控管之新基準(Vaule at Risk)，台北：台灣金融研訓院。
盧文隆，(2014)，會計學概要：全面採用IFRS(三版)，台北：華立圖書股份有限公司。
顏忠義、陳貴霞、曾慶泓、吳明洋與賴曜賢合譯，(2004)，產險精算科學，台北：財團法人保險事業發展中心。
英文部分:
Benktander, G., (1976). An approach to Credibility in Calculating IBNR for Casualty Excess
Reinsurance, The Actuarial Review, Casualty Actuarial Society.
Bornheutter, R. L., and R. E. Ferguson, (1972). The Actuary and IBNR, Proceedings of the
Casualty Actuarial Society.
Casualty Actuarial Society, (1996). Foundations of Casualty Actuarial Science(third Edition),
Casualty Actuarial Society.
Jorion, P., (1997). Value at Risk: The New Benchmark for Controlling Market Risk, New York,
N.Y.: Irwin.
Collings, S., (2013), Frequently Asked Questions on IFRS, New York,N.Y.: John Wiley &
Sons Inc. |
| Description: | 碩士
國立政治大學
經營管理碩士學程(EMBA)
102932148 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0102932148 |
| Data Type: | thesis |
| Appears in Collections: | [經營管理碩士學程EMBA] 學位論文
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