{"id":192,"date":"2018-10-04T22:51:50","date_gmt":"2018-10-04T14:51:50","guid":{"rendered":"https:\/\/insurance.vincent-chen.com\/tw\/?p=192"},"modified":"2021-02-08T16:52:31","modified_gmt":"2021-02-08T08:52:31","slug":"ifrs-17%e3%80%8c%e4%bf%9d%e9%9a%aa%e5%90%88%e7%b4%84%e3%80%8d%e8%88%87%e7%8f%be%e8%a1%8c%e6%9c%83%e8%a8%88%e6%ba%96%e5%89%87%e5%af%a6%e5%8b%99%e4%b8%bb%e8%a6%81%e5%b7%ae%e7%95%b0%e5%88%86%e6%9e%90","status":"publish","type":"post","link":"https:\/\/insurance.vincent-chen.com\/tw\/ifrs-17%e3%80%8c%e4%bf%9d%e9%9a%aa%e5%90%88%e7%b4%84%e3%80%8d%e8%88%87%e7%8f%be%e8%a1%8c%e6%9c%83%e8%a8%88%e6%ba%96%e5%89%87%e5%af%a6%e5%8b%99%e4%b8%bb%e8%a6%81%e5%b7%ae%e7%95%b0%e5%88%86%e6%9e%90\/","title":{"rendered":"IFRS 17\u300c\u4fdd\u96aa\u5408\u7d04\u300d\u8207\u73fe\u884c\u6703\u8a08\u6e96\u5247\u5be6\u52d9\u4e3b\u8981\u5dee\u7570\u5206\u6790"},"content":{"rendered":"<p>\u3010\u6703\u8a08\u7814\u7a76\u6708\u520a\uff0f\u9673\u8ce2\u5100\u30112018-10-04<\/p>\n<p>\u81ea2011\u5e74\u8d77\uff0c\u81fa\u7063\u53c3\u8003\u570b\u969b\u8ca1\u52d9\u5831\u5c0e\u6e96\u5247\u7b2c4 \u865f\u300c\u4fdd\u96aa\u5408\u7d04\u300d\uff08IFRS 4\uff09\u589e\u8a02\u8ca1\u52d9\u6703\u8a08\u6e96\u5247\u7b2c40\u865f\u516c\u5831\u300c\u4fdd\u96aa\u5408\u7d04\u4e4b\u6703\u8a08\u8655\u7406\u6e96\u5247\u300d\uff0c\u6b64\u5916\uff0c\u4fdd\u96aa\u696d\u81ea2013 \u5e74\u8d77\uff0c\u6bd4\u7167\u4e0a\u5e02\u6ac3\u516c\u53f8\u5168\u9762\u63a1\u7528IFRS \u7de8\u88fd\u8ca1\u52d9\u5831\u8868\u3002\u60dfIFRS 4\u50c5\u662f\u4fdd\u96aa\u5408\u7d04\u7b2c\u4e00\u968e\u6bb5\u904e\u6e21\u6027\u6e96\u5247\uff0c\u5176\u76ee\u7684\u4e3b\u8981\u4fc2\u5c0d\u4fdd\u96aa\u5408\u7d04\u4e4b\u6703\u8a08\u8655\u7406\u505a\u6709\u9650\u5ea6\u7684\u6539\u5584\uff0c\u57fa\u672c\u4e0a\u5141\u8a31\u9069\u7528IFRS \u4e4b\u5404\u570b\u53ef\u5ef6\u7e8c\u4f7f\u7528\u5176\u539f\u672c\u4e4b\u4fdd\u96aa\u6703\u8a08\uff0c\u50c5\u898f\u7bc4\u4e00\u4e9b\u6700\u4f4e\u8981\u6c42\uff0c\u5c1a\u672a\u91dd\u5c0d\u4fdd\u96aa\u8ca0\u50b5\u5236\u5b9a\u7d71\u4e00\u7684\u8861\u91cf\u65b9\u6cd5\uff0c\u70ba\u6c42\u570b\u969b\u4e0a\u4fdd\u96aa\u5408\u7d04\u6703\u8a08\u8655\u7406\u5177\u5be6\u7528\u6027\u53ca\u4e00\u81f4\u6027\u3002<\/p>\n<p><!--more--><\/p>\n<p>\u570b\u969b\u6703\u8a08\u6e96\u5247\u7406\u4e8b\u6703\uff08IASB\uff09 \u5df2\u65bc\u53bb\uff082017\uff09 \u5e745 \u670818 \u65e5\u767c\u5e03IFRS 17\u300c\u4fdd\u96aa\u5408\u7d04\u300d\u6700\u7d42\u7248\uff0cIASB\u8a02\u5b9a2021 \u5e741 \u67081 \u65e5\u70ba\u751f\u6548\u65e5\uff0c\u4e26\u540c\u6642\u5ee2\u6b62\u73fe\u884c\u4fdd\u96aa\u5408\u7d04\u6e96\u5247IFRS4\u3002\u7531\u65bcIFRS 17 \u8207\u73fe\u884cIFRS 4 \u5167\u5bb9\u6709\u8a31\u591a\u5dee\u7570\uff0c\u8332\u5c31IFRS 17 \u8207\u73fe\u884c\u6703\u8a08\u6e96\u5247\u53ca\u5be6\u52d9\u4e3b\u8981\u5dee\u7570\u9805\u76ee\uff0c\u5206\u5225\u8aaa\u660e\u5982\u4e0b\uff1a<\/p>\n<p><strong>\u986f\u8457\u4fdd\u96aa\u98a8\u96aa\u6e2c\u8a66<\/strong><\/p>\n<p>IFRS 4 \u53ca\u73fe\u884c\u5be6\u52d9\u4f5c\u6cd5\uff1a<\/p>\n<p>\u4f9dIFRS 4 \u7b2cB23 \u6bb5\u898f\u5b9a\uff0c\u4fdd\u96aa\u4e8b\u4ef6\u5728\u4efb\u4f55\u60c5\u6cc1\u4e0b\u90fd\u53ef\u80fd\u5c0e\u81f4\u4fdd\u96aa\u4eba\u652f\u4ed8\u91cd\u5927\u4e4b\u984d\u5916\u91d1\u984d\u6642\uff0c \u4fdd\u96aa\u98a8\u96aa\u59cb\u70ba\u986f\u8457\uff1b \u53e6\u4f9d\u7b2cB25 \u6bb5\u898f\u5b9a\uff0c\u4fdd\u96aa\u4eba\u61c9\u4f9d\u5408\u7d04\u500b\u5225\u8a55\u4f30\u4fdd\u96aa\u98a8\u96aa\u4e4b\u986f\u8457\u6027\uff0c\u60df\u4fdd\u96aa\u4eba\u82e5\u5df2\u77e5\u76f8\u5c0d\u540c\u8cea\u4e4b\u5c0f\u578b\u5408\u7d04\u7d44\u5408\u4fc2\u7531\u79fb\u8f49\u4fdd\u96aa\u98a8\u96aa\u4e4b\u5408\u7d04\u6240\u7d44\u6210\uff0c\u5247\u4fdd\u96aa\u4eba\u7121\u9808\u70ba\u8fa8\u8a8d\u5c11\u6578\u79fb\u8f49\u975e\u986f\u8457\u4fdd\u96aa\u98a8\u96aa\u4e4b\u5408\u7d04\uff0c\u6aa2\u67e5\u8a72\u5408\u7d04\u7d44\u5408\u4e2d\u6bcf\u4e00\u5408\u7d04\u3002\u4f9d\u76ee\u524dIFRS 4 \u7cbe\u7b97\u5be6\u52d9\u8655\u7406\u6e96\u5247\u2014\u5408\u7d04\u5206\u985e\u53ca\u8ca0\u50b5\u9069\u8db3\u6027\u6e2c\u8a66\u4e4b\u554f\u7b54\u96c6\uff0c\u65bc\u5408\u7d04\u5206\u985e\u4e4b\u5be6\u52d9\u904e\u7a0b\u4e2d\uff0c\u5b9a\u7fa9\u300c\u986f\u8457\u4fdd\u96aa\u98a8\u96aa\u300d\u5c07\u900f\u904e\u5be9\u8996\u5408\u7d04\u6709\u6548\u671f\u9593\u4e4b\u984d\u5916\u7d66\u4ed8\u6bd4\u7387\uff0c\u5982\u5728\u4efb\u4e00\u4fdd\u55ae\u5e74\u5ea6\uff0c\u984d\u5916\u7d66\u4ed8\u6bd4\u7387\u9054\u9810\u5148\u8a2d\u5b9a\u4e4b\u986f\u8457\u6a19\u6e96\uff0c\u5247\u8a72\u5408\u7d04\u61c9\u8996\u70ba\u5177\u6709\u986f\u8457\u4fdd\u96aa\u98a8\u96aa\uff0c\u4e26\u5206\u985e\u70ba\u4fdd\u96aa\u5408\u7d04\u3002<\/p>\n<p>\u984d\u5916\u7d66\u4ed8\u6bd4\u7387\u8a08\u7b97\u5982\u4e0b\uff1a<\/p>\n<p>\u984d\u5916\u7d66\u4ed8\u6bd4\u7387\uff1d\uff08\u4fdd\u96aa\u4e8b\u4ef6\u767c\u751f\u6642\u4e4b\u7d66\u4ed8\uff0d\u4fdd\u96aa\u4e8b\u4ef6\u672a\u767c\u751f\u6642\u4e4b\u7d66\u4ed8\uff09\uff0f\u4fdd\u96aa\u4e8b\u4ef6\u672a\u767c\u751f\u6642\u4e4b\u7d66\u4ed8\u6709\u95dc\u984d\u5916\u7d66\u4ed8\u6bd4\u7387\u9054\u9810\u5148\u8a2d\u5b9a\u4e4b\u986f\u8457\u6a19\u6e96\uff0c\u65bcIFRS 4 \u4e26\u7121\u660e\u78ba\u7d71\u4e00\u6a19\u6e96\uff0c\u76ee\u524d\u81fa\u7063\u4fdd\u96aa\u696d\u591a\u63a15\uff05\u70ba\u6e2c\u8a66\u986f\u8457\u98a8\u96aa\u4e4b\u6a19\u6e96\u3002<\/p>\n<p>IFRS 17 \u898f\u5b9a\uff1a<\/p>\n<p>\u5b9a\u7fa9\u7d04\u540cIFRS 4\uff0c\u60df\u4f9d\u6e96\u5247\u7b2cB20 \u6bb5\u898f\u5b9a\uff0c\u6240\u8ff0\u91cd\u5927\u984d\u5916\u91d1\u984d\u4fc2\u4ee5\u73fe\u503c\u57fa\u790e\u6c7a\u5b9a\uff0c\u53e6\u4f9d\u7b2cB22 \u6bb5\u898f\u5b9a\uff0c\u61c9\u6309\u5408\u7d04\u500b\u5225\u8a55\u4f30\u4fdd\u96aa\u98a8\u96aa\u4e4b\u986f\u8457\u6027\u3002\u6709\u95dc\u986f\u8457\u4fdd\u96aa\u98a8\u96aa\u6e2c\u8a66\u5728IFRS 4 \u53caIFRS 17 \u4e0b\u57fa\u672c\u539f\u5247\u76f8\u540c\uff0c \u4e3b\u8981\u5dee\u7570\u5728IFRS 17 \u8a08\u7b97\u984d\u5916\u7d66\u4ed8\u6bd4\u7387\u6642\u9700\u63a1\u73fe\u503c\u57fa\u790e\uff0c\u53ef\u8003\u91cf\u63a1\u7528\u548c\u8861\u91cf\u4fdd\u96aa\u5408\u7d04\u8ca0\u50b5\u4e4b\u76f8\u540c\u6298\u73fe\u7387\uff1b\u6b64\u5916\uff0c\u5728IFRS 17 \u4e0b\uff0c\u6bcf\u4e00\u4fdd\u96aa\u5408\u7d04\u9700\u500b\u5225\u8a55\u4f30\uff0c\u522a\u9664\u82e5\u4fdd\u96aa\u4eba\u5df2\u77e5\u76f8\u5c0d\u540c\u8cea\u5c0f\u578b\u5408\u7d04\u7d44\u5408\uff0c\u5373\u7121\u9808\u6aa2\u67e5\u6bcf\u4e00\u5408\u7d04\u4e4b\u76f8\u95dc\u898f\u5b9a\u3002<\/p>\n<p>\u5b9c\u91cd\u65b0\u6aa2\u8996\u5408\u7d04\uff1a<\/p>\n<p>\u81fa\u7063\u81ea2011 \u5e74\u9069\u7528IFRS 4 \u76f8\u95dc\u6703\u8a08\u8655\u7406\uff0c\u986f\u8457\u4fdd\u96aa\u98a8\u96aa\u6e2c\u8a66\u96d6\u672a\u63a1\u73fe\u503c\u57fa\u790e\uff0c\u60df\u82e5\u73fe\u884c\u5546\u54c1\u4e4b\u984d\u5916\u7d66\u4ed8\u6bd4\u7387\u7686\u9060\u5927\u65bc\u4e0a\u8ff05\uff05\uff0c\u4e14IFRS 17 \u4ea6\u672a\u660e\u78ba\u898f\u5b9a\u986f\u8457\u6a19\u6e96\u4e4b\u767e\u5206\u6bd4\uff0c\u5247\u9810\u671f\u50c5\u984d\u5916\u7d66\u4ed8\u6bd4\u7387\u8f03\u5c0f\u4e4b\u4fdd\u96aa\u5408\u7d04\u53ef\u80fd\u6703\u53d7\u5f71\u97ff\uff0c\u6b64\u5916\uff0cIFRS 17 \u5f37\u8abf\u9010\u4e00\u5408\u7d04\u8a55\u4f30\uff0c\u4f46IFRS 17 \u672a\u660e\u78ba\u8aaa\u660e\u91dd\u5c0d\u73fe\u6709\u4fdd\u55ae\uff0c\u4fdd\u96aa\u4eba\u662f\u5426\u9700\u91cd\u65b0\u6aa2\u8996\u5408\u7d04\u5206\u985e\uff0c\u672a\u4f86\u53ef\u4f9d\u570b\u5167\u7cbe\u7b97\u8655\u7406\u6e96\u5247\u4e4b\u898f\u7bc4\u8fa6\u7406\u3002\u4f9d\u4e0a\u6240\u8ff0\uff0c\u986f\u8457\u4fdd\u96aa\u98a8\u96aa\u6e2c\u8a66\u82e5\u7121\u6cd5\u901a\u904e\uff0c\u5247\u61c9\u6b78\u985e\u70ba\u6295\u8cc7\u5408\u7d04\u3002<\/p>\n<p><strong>\u4fdd\u96aa\u5408\u7d04\u7684\u5f59\u7e3d\u5c64\u7d1a<\/strong><\/p>\n<p>IFRS 4\u53ca\u73fe\u884c\u5be6\u52d9\u4f5c\u6cd5\uff1a<\/p>\n<p>\u73fe\u884c\u4fdd\u96aa\u5408\u7d04\u6703\u8a08\u8655\u7406\uff0c \u7121\u5f59\u7e3d\u5c64\u7d1a\u6982\u5ff5\uff0c\u51e1\u4fdd\u96aa\u516c\u53f8\u92b7\u552e\u4fdd\u55ae\u7b26\u5408\u4fdd\u96aa\u5408\u7d04\u5b9a\u7fa9\uff0c\u58fd\u96aa\u63a1\u73fe\u91d1\u57fa\u790e\uff0c\u7522\u96aa\u5247\u65bc\u7c3d\u767c\u4fdd\u55ae\u6642\u9010\u55ae\u8a18\u9304\u4fdd\u8cbb\u6536\u5165\uff0c\u6b64\u5916\u518d\u4f9d\u4fdd\u96aa\u696d\u5404\u9805\u6e96\u5099\u91d1\u63d0\u5b58\u8fa6\u6cd5\u9010\u7b46\u8a08\u7b97\u76f8\u95dc\u6e96\u5099\u91d1\uff08\u5373\u4fdd\u96aa\u8ca0\u50b5\uff09\uff0c\u60df\u9032\u884c\u8ca0\u50b5\u9069\u8db3\u6027\u6e2c\u8a66\u6642\uff0c\u73fe\u884c\u5be6\u52d9\u4fc2\u4ee5\u516c\u53f8\u6574\u9ad4\u5408\u7d04\u4e00\u4f75\u57f7\u884c\u3002<\/p>\n<p>IFRS 17 \u898f\u5b9a\uff1a<\/p>\n<p>\u4f9d\u6e96\u5247\u7b2c14 \u6bb5\u898f\u5b9a\uff0c\u4fdd\u96aa\u4eba\u61c9\u8fa8\u8a8d\u4fdd\u96aa\u5408\u7d04\u7d44\u5408\uff0c\u9808\u5c07\u4fdd\u55ae\u6309\u300c\u985e\u4f3c\u98a8\u96aa\u300d\u4e14\u300c\u5171\u540c\u7ba1\u7406\u300d\u5206\u70ba\u4e0d\u540c\u7684\u4fdd\u55ae\u7d44\u5408\uff0c\u4f8b\u5982\uff0c\u8e89\u7e73\u56fa\u5b9a\u5e74\u91d1\u8207\u5b9a\u671f\u4eba\u58fd\u4fdd\u96aa\u3002\u6b64\u5916\uff0c\u4f9d\u7b2c16 \u6bb5\u898f\u5b9a\uff0c\u5728\u540c\u4e00\u4fdd\u96aa\u5408\u7d04\u7d44\u5408\u81f3\u5c11\u5283\u5206\u70ba\u4e0b\u5217\u7fa4\u7d44\uff1a\u539f\u59cb\u8a8d\u5217\u6642\u70ba\u8667\u640d\u6027\u5408\u7d04\u3001\u539f\u59cb\u8a8d\u5217\u6642\u5f8c\u7e8c\u4e26\u7121\u6210\u70ba\u8667\u640d\u5408\u7d04\u4e4b\u986f\u8457\u53ef\u80fd\uff0c\u53ca\u7d44\u5408\u4e2d\u4e4b\u5269\u9918\u5408\u7d04\uff0c\u4fdd\u96aa\u4eba\u4ea6\u5f97\u5c0d\u524d\u8ff0\u7fa4\u7d44\u518d\u7d30\u5206\uff0c\u5982\u4f9d\u4e0d\u540c\u7684\u7372\u5229\u6c34\u6e96\u3002<\/p>\n<p>\u3010\u5b8c\u6574\u5167\u5bb9\u8acb\u898b\u300a<a href=\"http:\/\/www.accounting.org.tw\/flptopic.aspx?f=184\" target=\"_blank\" rel=\"noopener noreferrer\">\u6703\u8a08\u7814\u7a76\u6708\u520a<\/a>\u300b2018.10\u6708\u865f\u3011<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u3010\u6703\u8a08\u7814\u7a76\u6708\u520a\uff0f\u9673\u8ce2\u5100\u30112018-10-04 \u81ea2011\u5e74\u8d77\uff0c\u81fa\u7063\u53c3\u8003\u570b\u969b\u8ca1\u52d9\u5831\u5c0e\u6e96\u5247\u7b2c4 \u865f\u300c\u4fdd\u96aa\u5408\u7d04\u300d\uff08I&hellip;&nbsp;<a href=\"https:\/\/insurance.vincent-chen.com\/tw\/ifrs-17%e3%80%8c%e4%bf%9d%e9%9a%aa%e5%90%88%e7%b4%84%e3%80%8d%e8%88%87%e7%8f%be%e8%a1%8c%e6%9c%83%e8%a8%88%e6%ba%96%e5%89%87%e5%af%a6%e5%8b%99%e4%b8%bb%e8%a6%81%e5%b7%ae%e7%95%b0%e5%88%86%e6%9e%90\/\" class=\"\" rel=\"bookmark\">Read More &raquo;<span class=\"screen-reader-text\">IFRS 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