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| Title: | 其他綜合損益之價值攸關性：以 IFRS 9 為證據
Value Relevance of Other Comprehensive Income: Evidence of IFRS 9 |
| Authors: | 林培茵
Lin, Pei-Yin |
| Contributors: | 詹凌菁
林培茵
Lin, Pei-Yin |
| Keywords: | IFRS 9
其他綜合損益
價值攸關性
IFRS 9
Other comprehensive income
Value relevance |
| Date: | 2020 |
| Issue Date: | 2021-02-01 13:58:48 (UTC+8) |
| Abstract: | 金融工具之會計處理及報導被視為最具爭議且複雜之領域。IFRS 9 自西元2018年 1月1日起適用，並改變金融工具以往IAS 39之分類方式，使得金融工具每一項目的分類有明確基礎，而與工具相關之評價也連帶影響其他綜合損益。本研究探討適用 IFRS 9後損益和其他綜合損益對股票報酬率的價值攸關性。此外，也在其他綜合損益組成項目上，以不可移轉及可移轉項目之性質來檢驗各組成項目之價值增額效果。研究結果顯示，在IFRS 9適用後損益和其他綜合損益之價值攸關性下降，尤以透過其他綜合損益衡量之權益工具未實現評價損益最為顯著。
Accounting for Financial Instruments is regarded as one of the most complicated and difficult areas of financial reporting. IFRS 9 clarifies the way of financial instruments classification and recognition, which is totally different from that of IAS 39. The changes also affect the recognition of other comprehensive income (OCI). This study examines the value relevance of OCI and its components under IFRS 9. The results show that value relevance of net income and OCI reduces after the implementation of IFRS 9. Besides, the value relevance of non-transitory item, namely fair value through other comprehensive income (FVOCI) equity instrument, also weakens after the implementation of IFRS 9. |
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| Description: | 碩士
國立政治大學
會計學系
107353014 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0107353014 |
| Data Type: | thesis |
| DOI: | 10.6814/NCCU202100022 |
| Appears in Collections: | [會計學系] 學位論文
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