{"id":3449,"date":"2023-12-25T13:15:25","date_gmt":"2023-12-25T05:15:25","guid":{"rendered":"https:\/\/insurance.vincent-chen.com\/tw\/?p=3449"},"modified":"2025-02-21T13:27:23","modified_gmt":"2025-02-21T05:27:23","slug":"ifrs-%e6%b0%b8%e7%ba%8c%e6%8f%ad%e9%9c%b2%e6%ba%96%e5%89%87-%e6%8c%87%e5%bc%95%e3%80%81%e6%b4%9e%e6%82%89%e5%8f%8a%e5%a6%82%e4%bd%95%e8%91%97%e6%89%8b","status":"publish","type":"post","link":"https:\/\/insurance.vincent-chen.com\/tw\/ifrs-%e6%b0%b8%e7%ba%8c%e6%8f%ad%e9%9c%b2%e6%ba%96%e5%89%87-%e6%8c%87%e5%bc%95%e3%80%81%e6%b4%9e%e6%82%89%e5%8f%8a%e5%a6%82%e4%bd%95%e8%91%97%e6%89%8b\/","title":{"rendered":"IFRS \u6c38\u7e8c\u63ed\u9732\u6e96\u5247 \u2013 \u6307\u5f15\u3001\u6d1e\u6089\u53ca\u5982\u4f55\u8457\u624b"},"content":{"rendered":"<p>\u3010\u8cc7\u8aa0\u30112023-12-25<\/p>\n<p>\u570b\u969b\u6c38\u7e8c\u6e96\u5247\u7406\u4e8b\u6703\uff08ISSB\uff09\u65bc 2023 \u5e74 6 \u6708 26 \u65e5\u767c\u5e03\u4e86\u9996\u5169\u9805\u6c38\u7e8c\u5831\u5c0e\u6e96\u5247\uff0c\u5305\u542b\uff1a<\/p>\n<ul>\n<li>\u300c\u6c38\u7e8c\u76f8\u95dc\u8ca1\u52d9\u8cc7\u8a0a\u63ed\u9732\u4e4b\u31d0\u822c\u898f\u5b9a\u300d\uff08IFRS S1\uff09\uff0c\u4fc2\u63ed\u9732\u500b\u9ad4\u50f9\u503c\u93c8\u4e2d\u6709\u95dc\u6c38\u7e8c\u76f8\u95dc\u98a8\u96aa\u8207\u6a5f\u6703\u4e4b\u91cd\u5927\u8cc7\u8a0a\u7684\u6838\u5fc3\u67b6\u69cb\u3002<\/li>\n<li>\u300c\u6c23\u5019\u76f8\u95dc\u63ed\u9732\u300d\uff08IFRS S2\uff09\uff0c\u4fc2\u9996\u500b\u4e3b\u984c\u6e96\u5247\uff0c\u4e26\u5c0d\u4f01\u696d\u63ed\u9732\u6709\u95dc\u6c23\u5019\u76f8\u95dc\u98a8\u96aa\u53ca\u6a5f\u6703\u4e4b\u8cc7\u8a0a\u8a02\u5b9a\u898f\u5b9a\u3002<\/li>\n<\/ul>\n<p><!--more--><br \/>\nIFRS\u57fa\u91d1\u6703\uff08IFRS Foundation\uff09\u6210\u7acbISSB\u4e4b\u76ee\u7684\u4fc2\u70ba\u89e3\u6c7a\u81ea\u9858\u6027\u7684\u6c38\u7e8c\u76f8\u95dc\u6e96\u5247\u53ca\u898f\u5b9a\u4e4b\u8cc7\u8a0a\u5206\u6563\uff0c\u800c\u5c0e\u81f4\u516c\u53f8\u53ca\u6295\u8cc7\u8005\u4e4b\u6210\u672c\u3001\u8907\u96dc\u6027\u53ca\u98a8\u96aa\u589e\u52a0\u4e4b\u60c5\u5f62\u3002ISSB\u2122\u65e8\u5728\u767c\u5c55\u53ca\u767c\u5e03\u4e00\u5957\u6c38\u7e8c\u5831\u5c0e\u6e96\u5247\u7684\u5ee3\u6cdb\u6027\u5168\u7403\u57fa\u6e96\uff08IFRS \u6c38\u7e8c\u63ed\u9732\u6e96\u5247\uff09\uff0c\u63d0\u4f9b\u31d0\u81f4\u3001\u53ef\u6bd4\u8f03\u53ca\u9ad8\u54c1\u8cea\u4e4b\u6c38\u7e8c\u5831\u5c0e\uff0c\u4ee5\u7b26\u5408\u6295\u8cc7\u8005\u7684\u9700\u6c42\u3002<\/p>\n<p>IFRS S1\u8981\u6c42\u500b\u9ad4\u63ed\u9732\u6240\u6709\u6709\u95dc\u6c38\u7e8c\u76f8\u95dc\u98a8\u96aa\u8207\u6a5f\u6703\u4e4b\u8cc7\u8a0a\u3002\u7136\u800c\uff0c\u6709\u9451\u65bc\u5168\u7403\u5c0d\u6c23\u5019\u8b70\u984c\u7684\u91cd\u8996\uff0cISSB\u63a8\u51fa\u5176\u9996\u500b\u4e3b\u984c\u6e96\u5247\uff08IFRS S2\uff09\uff0c\u63d0\u4f9b\u6c23\u5019\u76f8\u95dc\u63ed\u9732\u7684\u7279\u5b9a\u898f\u5b9a\u3002<\/p>\n<p>\u570b\u969b\u8ca1\u52d9\u5831\u5c0e\u6e96\u5247\uff08IFRS\uff09\u6c38\u7e8c\u63ed\u9732\u6e96\u5247\u4fc2\u4ee5\u6c23\u5019\u76f8\u95dc\u8ca1\u52d9\u63ed\u9732\u4e4b\u56db\u5927\u652f\u67f1\uff08TCFD framework\uff09\u70ba\u57fa\u790e\uff0c\u5206\u5225\u70ba: \u6cbb\u7406\u3001\u7b56\u7565\u3001\u98a8\u96aa\u7ba1\u7406\u53ca\u6307\u6a19\u8207\u76ee\u6a19\uff3bIFRS S1 \u7b2cBC3\u6bb5\uff3d\u3002TCFD framework\u5df2\u88ab\u8981\u6c42\u6216\u81ea\u9858\u63a1\u7528\u65bc\u8a31\u591a\u570b\u5bb6\u3002\u56e0\u6b64\uff0cIFRS\u6c38\u7e8c\u63ed\u9732\u6e96\u5247\u7684\u67b6\u69cb\u5c0d\u65bc\u5df2\u63a1\u7528\u6216\u4e86\u89e3TCFD framework\u4e4b\u6c38\u7e8c\u5831\u544a\u7de8\u88fd\u8005\u6216\u4f7f\u7528\u8005\u800c\u8a00\u662f\u8f03\u70ba\u719f\u6089\u7684\u3002<\/p>\n<p>\u8207\u63a1\u7528IFRS\u7684\u6d41\u7a0b\u4e00\u81f4\uff0cIFRS\u6c38\u7e8c\u63ed\u9732\u6e96\u5247\u8981\u8b8a\u6210\u5177\u6709\u5f37\u5236\u6027\u9700\u8981\u7d93\u904e\u7576\u5730\u8b49\u5238\u4ea4\u6613\u6240\u53ca\u5176\u4ed6\u4e3b\u7ba1\u6a5f\u95dc\u63a1\u7528\uff1b\u8a31\u591a\u6a5f\u69cb\u5df2\u5ba3\u5e03\u5c07\u63a1\u7528\u8a72\u6e96\u5247\uff0c\u4e14\u9810\u8a08\u672a\u4f86\u6703\u6709\u66f4\u591a\u6a5f\u69cb\u8ddf\u9032\u3002\u5373\u4f7f\u500b\u9ad4\u672a\u9069\u7528IFRS\uff0c\u4ecd\u53ef\u9078\u64c7\u81ea\u9858\u9069\u7528IFRS\u6c38\u7e8c\u63ed\u9732\u6e96\u5247\u3002<\/p>\n<p>\u672cIn depth\u61c9\u4f75\u540cIFRS\u6c38\u7e8c\u63ed\u9732\u6e96\u5247\u95b1\u8b80\uff0c\u4e14\u76ee\u7684\u4e26\u975e\u4f5c\u70baIFRS S1\u548cIFRS S2\u63ed\u9732\u898f\u5b9a\u4e4b\u7d9c\u5408\u6307\u5357\u3002\u6709\u95dcIFRS S1\u548cIFRS S2\u4e4b\u6458\u8981\uff0c\u8acb\u53c3\u95b1PwC\u4e4b\u51fa\u7248\u54c1In brief. <\/p>\n<h4>\u672c\u7bc7\u5167\u5bb9<\/h4>\n<p>\u4e00\u3001\u6c38\u7e8c\u76f8\u95dc\u8ca1\u52d9\u8cc7\u8a0a\u63ed\u9732\u4e4b\u4e00\u822c\u898f\u5b9a\uff08IFRS S1\uff09<br \/>\n\u4e8c\u3001\u6c23\u5019\u76f8\u95dc\u63ed\u9732\uff08IFRS S2\uff09<br \/>\n\u4e09\u3001\u751f\u6548\u65e5<br \/>\n\u56db\u3001\u904e\u6e21\u898f\u5b9a<br \/>\n\u4e94\u3001\u7121\u660e\u78ba\u9069\u7528\u7279\u5b9a\u6307\u5f15\u4e4b\u63ed\u9732<br \/>\n\u516d\u3001\u5f8c\u7e8c\u6b65\u9a5f<\/p>\n<p><img decoding=\"async\" src=\"\/images\/icon\/pdf.gif\" border=\"0\"> <a href=\"\/file\/ifrs\/pwc-indepth-202305.pdf\" target=\"_blank\" rel=\"noopener\">IFRS \u6c38\u7e8c\u63ed\u9732\u6e96\u5247 \u2013 \u6307\u5f15\u3001\u6d1e\u6089\u53ca\u5982\u4f55\u8457\u624b<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u3010\u8cc7\u8aa0\u30112023-12-25 \u570b\u969b\u6c38\u7e8c\u6e96\u5247\u7406\u4e8b\u6703\uff08ISSB\uff09\u65bc 2023 \u5e74 6 \u6708 26 \u65e5\u767c\u5e03\u4e86\u9996\u5169\u9805\u6c38\u7e8c&hellip;&nbsp;<a href=\"https:\/\/insurance.vincent-chen.com\/tw\/ifrs-%e6%b0%b8%e7%ba%8c%e6%8f%ad%e9%9c%b2%e6%ba%96%e5%89%87-%e6%8c%87%e5%bc%95%e3%80%81%e6%b4%9e%e6%82%89%e5%8f%8a%e5%a6%82%e4%bd%95%e8%91%97%e6%89%8b\/\" class=\"\" rel=\"bookmark\">Read More &raquo;<span class=\"screen-reader-text\">IFRS \u6c38\u7e8c\u63ed\u9732\u6e96\u5247 \u2013 \u6307\u5f15\u3001\u6d1e\u6089\u53ca\u5982\u4f55\u8457\u624b<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"nf_dc_page":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"neve_meta_sidebar":"","neve_meta_container":"","neve_meta_enable_content_width":"off","neve_meta_content_width":70,"neve_meta_title_alignment":"","neve_meta_author_avatar":"","neve_post_elements_order":"","neve_meta_disable_header":"","neve_meta_disable_footer":"","neve_meta_disable_title":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[15],"tags":[],"class_list":["post-3449","post","type-post","status-publish","format-standard","hentry","category-ifrs17"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/posts\/3449","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/comments?post=3449"}],"version-history":[{"count":1,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/posts\/3449\/revisions"}],"predecessor-version":[{"id":3450,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/posts\/3449\/revisions\/3450"}],"wp:attachment":[{"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/media?parent=3449"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/categories?post=3449"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/tags?post=3449"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}