IFRS 其他公報重大差異影響試析
謝銘元
?????????????(????IFRS)???????????(????TW GAAP)х?????????????????????????????????????т????????? ????????В???IAS 8??????????????????IAS 19????????IAS 21???????????IAS 34?????????
4?IFRS ?????????т???Е?
表一、本文探討公報範圍
IFRS 公報 對應台灣公報 主要差異及影響
IAS 8?????????????? NO.8???????????????? ????????????
????????????
IAS 19????? NO.18????????? ??????
IAS 21????????NO.14γ??????????
Α?????? IAS 34??????? NO.23??????????????к????
?????????
?????????????????????????????д?
?Ч???????????Ξ????Ш?????????????
一、IAS 8:會計政策、會計估計變動及錯誤
TW GAAP ????????????????γ?????Φ?????????????????????????????εΝ???????ξ??????Я?????????????????????????
??Φ???????????????????АШ???????
????????????????γ1??????????Е?????
???????????????
?IFRS ?????????????????????????????????????????????Ξ???????????????
Ч????????????????????????????????
1 ??TW GAAP 8??????????????????????Е5???????????????a.х??????А????????(??А????2009???)?b.????Ъ??????Б????????????? c.???????Б????????Α?????d.?Φ????????????????e.????????Ъ??ο?????????
「會計原則累積變動影響數」
成歷史名詞 ! 會計政策變動:
TW :不重編 IFRS :重編 彙整4則公報:
IAS 8:會計政策IAS19:員工福利IAS21:匯率變動
IAS34:期中財報
???????????????????????????
?γ?д??IFRS ?????????Φ??а??????????
???????????????Г???АШ??????2???т?????д??????????????????????????д??
???????????????
?????д??????????????????????IFRS ?
????(Framework)???д?????????Ξ??????????
???????????д?????????????????????
?????дЧ??????
?т??IAS 40-????????????????????????
???????ё????????ё???????????????ё???????????????ё?(???????????)?????????????????ё???????Г?а?????????ё??
д??IAS 8?????Ξ???Φ?????????????Ξ?
???????????????????????ΦЧ????????
??????Г?????????Б????????????????
γ?????Φ????????
二、IAS 19:員工福利
???????????????????????Ч??ё????
????????????????????IC ????????????
????????????????Φ????????
д???2013????IFRS ??????????????????IAS
19??????(????IAS 19)????????????????????????18???????????????(????TW GAAP 18)?
????Ξ??IFRS ??????????????????????
?????γ?????????????????Я??IFRS ?TW GAAP
??????????????д?????????????????х
???????А????????????
2 ????????????????????????????????????????????????????????????????????????????????????ё??Г??????????????????????????????????Ω???????????????Φ???
會計政策決定權,回歸公司 IAS 19 :
範圍較廣
規定較嚴 會計政策變更:
越改越攸關
不走回頭路 !
表二、員工福利會計準則差異
IAS 19 員工福利 TW GAAP 18 退休金會計處理 ????
?(?????????????????????????)狹(????) ????
?(????????????????????????) 狹(???) ???????
?????(????) ???????(??????>???????π???????)??Е?????
???????
???5???? ?????π????????????15????15??? ??? ????? ??????????????
?????????
?????к??Φ??????????к??????????ё??????????????????π?????Е?Я?д??IAS 19????????д??????????????????????????????х??????
??????????????х??????????х?д??????????????х???????Щ????????????(??д27???????Ξ??)?????????????Т??????????
????????????????????Е??????х??????????????????????Е???????????(?Е?????Е?????)?????????????????
?IFRS ?????????(?????)??????????????х???????(????)Б??Е??????──Β?д?????????(????0)????????????????????х???Б
??????????Б?????????1,400?????????
?????????2011?7????????????????????????????????х????????Е??(?Ξ?5???)?????????500????д???????????──??Е?д???????????Е???????Б?????????????????
????????????(????????????????????????????????????????????)??????IFRS ????т?IAS 40?IAS 16??????????(FV)????????????FV ????????????????Ъ????????????
TW 實務:
其他員工福利
多遲至發生時
入帳
?負債低估 員工優存負債:
1,400億
衝擊大 !
??Ξ???Е???х?????????π?????????????????──????????????????????????????????????????????????
д??IFRS ???????υ????????Ν??Ч???????????????????????????????????????
?(???Ч??Е?????Е???Ξ??)????γ?????Ξ????????Φ????????
三、IAS 21:匯率變動之影響
?IAS 21?????????????γ????γ????????γ????????????Α?????????Α??????????????????????????????????Α???????????????????????????т??
????????????Ξ?????????Α????????? X ??????π????????????????г??????????????????дг??????????
Y Α??????????????????????????????????????????
Z ???????????????????????г??г??????к?????????
д???????????А?????????????Г???????????Α??????????Г???????????Г???
??????????????????????????(т?????)?
圖三、外幣財報轉換過程
?????????
IAS 19將使低估負債現形! 外幣合併報表
編製過程繁複
??Г??????γ?????????????????????????????????γ???????????????????????????????????????????(?ι?Ъ??)?
???к?ξ??Φ???????????????????????IFRS ????Α????????????????????TW GAAP 14?γ?????????????Α?????????????γ??
??????????????????????????ξ?Φ?Α??????????
д??IFRS ???Α??????????Г?????γ??????Я??????????????Α???????????????????Ч??????Ш??????????Α????????????????IFRS ????????????????Α????????Ξ???????т??
??A ?Φ?????????????????Φ??????????????????Га????ξ?????????????????????????????IFRS ????Α????????????????????Α??????????
?A ?Φ???????????????A ?Φ??????Α?????????????????A ?Φ?????????????A ?Φ??????Α??????????????????А?Г??????????????????????т????????ε??
??????????π????????????????????????????????????????????ξ??Φ???????Α??????????????????????Ν?Е?????
??????????д?????????υ??
四、IAS 34:期中財務報導
??????д??IFRS ?????????????????????????Ш??????к?????????ξ(?)??Φ?2013???
????IFRS ??????????IFRS ?????????Ν??????????????????(т????????????ё)???????????????2011?7???????????????????(??IFRS ???)????Е??α????т??
功能性貨幣
IFRS :實質
TW :NTD
功能性貨幣:
依經濟實質
選擇方有意義 期中財報
揭露資訊變多
表四、期中財報表達揭露差異
財報組成
台灣目前揭露規定 採用IFRS 後之揭露規定 ?????
?????????????? к?????????? ?????? к?????? ?Ъ???
???ι?Ъ????? к????ι?Ъ????? ????? ??????
?????? ?????? ?????
???
????????? ??α?Ξ??д??IFRS ?????????????????(к1??)?????????3??ф(к1??В?????????????????)??Ъ??????4??ф(к2??В???????????????????)???д?Ъ????????ι?Ъ???д?????????????????γ??????????IFRS ????????????????т?Φ??????????(т?????Φ??)?????а??????Ч???????????
?????????????д??IFRS ??Φ??????Ъ???????????Ν????д??Φ?????Ч?????????дЪ??????????Ξ????
????????Ъ?????????????????????????Яд????????????к???????γ??????????Б?Чг???Φ?????????т???????Φ????
?Ъ??????????????д???????????
Я????????Ъ????Ч??????????γ?????Ъ??????????????????????????
?????Ξ?????????????????д??IFRS ????????????????????????????Ξ????д?????Ξ?дЧ???????????????????д?????Ξ???А?????????????????????????????
???????????γ???????????Ξ???Е????????????????????Е???????????????????Е?
X ??????д??????????х????????????????Ч???(т??????????????????????????????????????????)?????д?????????????????????????????д???????Е????合併財報提供
科目明細表
?資訊透明度
再提升 期中成本差異 不得遞延 !
???(??)???????(??)?
??д??IAS 34?????????Г?????Ч????д?Ъ?????Е?????????????????д??IAS 34??????Ξ???????????????Ξ????????????д??????????????
Y ?????????????Е?д???????????д???????????????????Φ????????????д??IAS
34????γ?????????д??IFRS ?????????????д????????????Е??????Г??γ????????т??Ξ??Ч?Φ??????Ξ?????Ч?????????????????????????
五、小結
????????ё???4?IFRS ??(?IAS 8??????????????????IAS 19????????IAS 21???????????IAS 34????????)д?????????????
т?????д??IFRS ???????????????ΞГШ????????????????????????х????Е??????????????????Е????????????????
??????????????????Ξ?Я?т???????IFRS ????χ????????????????????????т?????????????Б??ξ?????
?????
A1??????????8???????????????????
A2??????????14??γ???????????
A3??????????18????????????
A4??????????23???????????????
A5????????8??????????????????????
A6????????19????????????
A7????????21???????????????
A8????????34??????????????
B1????????(2011/07/04)????х ?????????????? B2??δ?(2011/07/13)????????????Е ????
B3????(2011/06/16)???IFRS / ??????П? ????????
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