{"id":4497,"date":"2026-05-31T13:33:00","date_gmt":"2026-05-31T05:33:00","guid":{"rendered":"https:\/\/insurance.vincent-chen.com\/tw\/?p=4497"},"modified":"2026-06-11T15:01:17","modified_gmt":"2026-06-11T07:01:17","slug":"ifrs15-modeling","status":"publish","type":"post","link":"https:\/\/insurance.vincent-chen.com\/tw\/ifrs15-modeling\/","title":{"rendered":"\u53f0\u7063\u4fdd\u96aa\u696dIFRS 15\u5c0e\u5165\u8207\u7cbe\u7b97\u6a21\u578b\u5efa\u7f6e"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">2026\u5e745\u670831\u65e5 | \u53f0\u7063\u30fb\u53f0\u5317\u5e02<\/p>\n\n\n\n<div class=\"nfd-container nfd-text-md nfd-wb-text__text-1 wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<div class=\"nfd-max-w-prose wp-block-group is-vertical is-content-justification-left is-layout-flex wp-container-core-group-is-layout-df7bfe9b wp-block-group-is-layout-flex\">\n<p class=\"has-drop-cap 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src=\"https:\/\/i0.wp.com\/insurance.vincent-chen.com\/tw\/wp-content\/uploads\/2026\/05\/ifrs15.png?resize=1024%2C577&#038;ssl=1\" alt=\"\" class=\"wp-image-4489\" srcset=\"https:\/\/i0.wp.com\/insurance.vincent-chen.com\/tw\/wp-content\/uploads\/2026\/05\/ifrs15.png?resize=1024%2C577&amp;ssl=1 1024w, https:\/\/i0.wp.com\/insurance.vincent-chen.com\/tw\/wp-content\/uploads\/2026\/05\/ifrs15.png?resize=300%2C169&amp;ssl=1 300w, https:\/\/i0.wp.com\/insurance.vincent-chen.com\/tw\/wp-content\/uploads\/2026\/05\/ifrs15.png?resize=768%2C433&amp;ssl=1 768w, https:\/\/i0.wp.com\/insurance.vincent-chen.com\/tw\/wp-content\/uploads\/2026\/05\/ifrs15.png?w=1278&amp;ssl=1 1278w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">\u6211\u5011\u7684\u6838\u5fc3\u670d\u52d9\u8207\u8ca2\u737b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u30fb<strong>\u5168\u9762\u6027\u7684\u65b9\u6cd5\u8ad6\u8a02\u5b9a<\/strong>\uff1a\u4f9d\u64da\u53f0\u7063\u7cbe\u7b97\u5b78\u6703\u767c\u5e03\u4e4b\u300cIFRS 15\u7cbe\u7b97\u5be6\u52d9\u8655\u7406\u6e96\u5247\u300d\u4e26\u5728\u5ba2\u6236\u5be9\u8a08\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240\u7a3d\u6838\u6aa2\u8996\u4e4b\u4e0b\uff0c\u70ba\u5ba2\u6236\u91cf\u8eab\u6253\u9020\u7b26\u5408\u5408\u898f\u8981\u6c42\u7684\u516c\u53f8\u5167\u90e8\u6703\u8a08\u8207\u7cbe\u7b97\u65b9\u6cd5\u8ad6\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u30fb<strong>Prophet\u7cbe\u7b97\u6a21\u578b\u7cbe\u9032<\/strong>\uff1a\u6df1\u5165\u5256\u6790\u9069\u7528IFRS 15\u6e96\u5247\u4e4b\u4fdd\u96aa\u5546\u54c1\u7279\u6027\uff08\u5982\uff1a\u4e0d\u5177\u88c1\u91cf\u53c3\u8207\u7279\u6027\u4e4b\u6295\u8cc7\u578b\u5546\u54c1\u7ba1\u7406\u670d\u52d9\uff09\uff0c\u4e26\u5c07\u5176\u7cbe\u6e96\u5efa\u6a21\u65bc Prophet\u7cfb\u7d71\u4e2d\uff0c\u78ba\u4fdd\u8ca0\u50b5\u8a55\u4f30\u7684\u6e96\u78ba\u6027\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u30fb\u8de8\u90e8\u9580\u6578\u64da\u8207\u8cbb\u7528\u7cfb\u7d71\u958b\u767c<\/strong>\uff1a\u8207\u5ba2\u6236\u7684\u6703\u8a08\u90e8\u9580\u53ca\u8cc7\u8a0a\u90e8\u9580\u6df1\u5ea6\u5354\u540c\u4f5c\u6230\uff0c\u5171\u540c\u8a0e\u8ad6\u4e26\u958b\u767c\u5168\u65b0\u7684\u300c\u6578\u64da\u7cfb\u7d71\u300d\u8207\u300c\u8cbb\u7528\u5206\u6524\u7cfb\u7d71\u300d\uff0c\u56b4\u683c\u628a\u95dc\u6578\u64da\u7684\u5408\u7406\u6027\u3001\u6b63\u78ba\u6027\u8207\u52fe\u7a3d\u95dc\u4fc2\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u30fb\u77e5\u8b58\u8f49\u79fb\u8207\u6280\u8853\u50b3\u627f<\/strong>\uff1a\u5b8c\u6210\u6240\u6709\u95dc\u9375\u6280\u8853\u6587\u4ef6\u4e4b\u7de8\u64b0\uff0c\u4e26\u63d0\u4f9b\u5ba2\u88fd\u5316\u7684\u6559\u80b2\u8a13\u7df4\uff0c\u5354\u52a9\u5ba2\u6236\u5167\u90e8\u5718\u968a\u843d\u5be6\u65e5\u5e38\u71df\u904b\u8207\u7dad\u8b77\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">IFRS 15 \u6e96\u5247\u8207\u53f0\u7063\u6cd5\u898f\u80cc\u666f\u8aaa\u660e<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u570b\u969b\u6703\u8a08\u6e96\u5247\u7406\u4e8b\u6703\uff08International Accounting Standards Board, IASB\uff09\u65bc2015\u5e749\u6708\u6b63\u5f0f\u767c\u5e03\u570b\u969b\u8ca1\u52d9\u5831\u5c0e\u6e96\u5247\u7b2c15\u865f\u300c\u5ba2\u6236\u5408\u7d04\u4e4b\u6536\u5165\u300d\uff08International Financial Reporting Standard 15, &#8220;Revenue from Contracts with Customers&#8221;\uff0c\u4ee5\u4e0b\u7c21\u7a31\u300cIFRS 15\u300d\uff09\uff0c\u8a72\u6e96\u5247\u81ea2018\u5e741\u67081\u65e5\u8d77\u751f\u6548\u5be6\u65bd\u3002 \u7136\u800c\uff0c\u7531\u65bc\u53d7\u9650\u65bc\u539f\u4eba\u8eab\u4fdd\u96aa\u696d\u6703\u8a08\u5236\u5ea6\u7bc4\u672c\u9644\u9304\u4e09\u4e4b\u76f8\u95dc\u898f\u7bc4\u9650\u5236\uff0c\u4fdd\u96aa\u696d\u672a\u80fd\u5b8c\u6574\u9069\u7528IFRS 15\u76f8\u95dc\u6e96\u5247\u8981\u6c42\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e2d\u83ef\u6c11\u570b\u4eba\u58fd\u4fdd\u96aa\u5546\u696d\u540c\u696d\u516c\u6703\uff08\u4ee5\u4e0b\u7c21\u7a31\u300c\u58fd\u96aa\u516c\u6703\u300d\uff09\u70ba\u56e0\u61c9IFRS 15\u4e4b\u9069\u7528\u9700\u6c42\uff0c\u63d0\u51fa\u5c07\u9644\u9304\u4e09\u6574\u4f75\u81f3\u4eba\u58fd\u4fdd\u96aa\u696d\u6703\u8a08\u5236\u5ea6\u7bc4\u672c\u7b2c\u4e03\u7ae0\u7b2c\u4e09\u7bc0\u7b2c\u53c3\u9805\u300c\u6295\u8cc7\u5408\u7d04\u4e4b\u6703\u8a08\u8655\u7406\u300d\u4e4b\u5efa\u8b70\u3002\u540c\u6642\uff0c\u58fd\u96aa\u516c\u6703\u53c3\u914c\u300cIFRS 15\u7cbe\u7b97\u5be6\u52d9\u8655\u7406\u6e96\u5247\u300d\u76f8\u95dc\u898f\u7bc4\uff0c\u8abf\u6574\u300c\u4eba\u58fd\u4fdd\u96aa\u696d\u6703\u8a08\u5236\u5ea6\u7bc4\u672c\u7b2c\u4e03\u7ae0\u7b2c\u4e09\u7bc0\u6295\u8cc7\u5408\u7d04\u6703\u8a08\u8655\u7406\u300d\u4e4b\u5448\u73fe\u65b9\u5f0f\uff0c\u4e26\u522a\u9664\u539f\u5148\u4e4b\u9644\u9304\u4e09\u5167\u5bb9\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91d1\u878d\u76e3\u7763\u7ba1\u7406\u59d4\u54e1\u6703\u4fdd\u96aa\u5c40\uff08\u4ee5\u4e0b\u7c21\u7a31\u300c\u4fdd\u96aa\u5c40\u300d\uff09\u65bc2023\u5e74\u516c\u544a\u300a\u4fdd\u96aa\u696d\u5404\u7a2e\u6e96\u5099\u91d1\u63d0\u5b58\u8fa6\u6cd5\u4fee\u6b63\u8349\u6848\u300b\u7b2c29\u689d\uff0c\u660e\u78ba\u898f\u7bc4\uff1a\u300c\u4eba\u8eab\u4fdd\u96aa\u696d\u92b7\u552e\u4e4b\u4fdd\u96aa\u5546\u54c1\u5982\u5b58\u5728\u53ef\u5340\u5206\u4e4b\u55ae\u4e00\u5546\u54c1\u6216\u52de\u52d9\uff0c\u61c9\u4f9d\u64da\u7b2c\u5341\u4e94\u865f\u516c\u5831\u898f\u7bc4\u8a08\u7b97\u5404\u9805\u5c65\u7d04\u7fa9\u52d9\u6240\u5206\u6524\u4e4b\u4ea4\u6613\u50f9\u683c\u8861\u91cf\u670d\u52d9\u5408\u7d04\u8ca0\u50b5\u5f8c\u63d0\u5b58\u670d\u52d9\u5408\u7d04\u6e96\u5099\u91d1\u3002\u300d \u8a72\u4fee\u6b63\u689d\u6587\u8981\u6c42\u81ea<strong>2026\u5e741\u67081\u65e5<\/strong>\u8d77\uff0c\u4fdd\u96aa\u696d\u61c9\u5168\u9762\u63a1\u7528IFRS 15\u9032\u884c\u6295\u8cc7\u5408\u7d04\u4e4b\u6703\u8a08\u8655\u7406\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u670d\u52d9\u5408\u7d04\u8ca0\u50b5\u8861\u91cf\u4e4b\u96d9\u91cd\u9075\u5faa\u6a19\u6e96<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5728IFRS 15\u65b0\u5236\u4e0b\uff0c\u4fdd\u96aa\u696d\u5728\u8861\u91cf\u670d\u52d9\u5408\u7d04\u8ca0\u50b5\uff08\u4ee5\u53ca\u63d0\u5b58\u670d\u52d9\u5408\u7d04\u6e96\u5099\u91d1\uff09\u6642\uff0c\u5fc5\u9808\u56b4\u683c\u4f9d\u5faa\u4ee5\u4e0b\u5169\u5927\u6700\u9ad8\u6307\u5c0e\u539f\u5247\uff0c\u800c\u6211\u5011\u7684\u670d\u52d9\u6b63\u662f\u5efa\u69cb\u5728\u6b64\u96d9\u91cd\u6a19\u6e96\u4e4b\u4e0a\uff1a<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li class=\"\"><strong>\u570b\u969b\u8ca1\u52d9\u5831\u5c0e\u6e96\u5247\u7b2c\u5341\u4e94\u865f\u516c\u5831\uff08IFRS 15\uff09\u4e4b\u76f8\u95dc\u898f\u5b9a<\/strong>\uff1a 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class=\"wp-block-paragraph\">\u6211\u5011\u4f9d\u5546\u54c1\u7279\u6027\u5efa\u69cb IFRS 15 \u8a08\u7b97\u6a21\u578b\uff0c\u5c07\u670d\u52d9\u5408\u7d04\u6536\u5165\u8a8d\u5217\u6a5f\u5236\u7d0d\u5165Prophet\u7cbe\u7b97\u7cfb\u7d71\uff0c\u5efa\u7acb\u670d\u52d9\u5408\u7d04\u8ca0\u50b5\u53ca\u6536\u5165\u6524\u92b7\u4e4b\u9810\u6e2c\u8207\u5206\u6790\u529f\u80fd\uff0c\u4e26\u5b8c\u6210\u6a21\u578b\u9a57\u8b49\u8207\u654f\u611f\u5ea6\u6e2c\u8a66\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6211\u5011\u4ea6\u8207\u5ba2\u6236\u6703\u8a08\u90e8\u9580\u53ca\u8cc7\u8a0a\u90e8\u9580\u5bc6\u5207\u5408\u4f5c\uff0c\u5171\u540c\u898f\u5283IFRS 15\u6578\u64da\u9700\u6c42\u67b6\u69cb\u3001\u670d\u52d9\u6536\u5165\u53ca\u76f8\u95dc\u6210\u672c\u6b78\u5c6c\u908f\u8f2f\u3001\u8cbb\u7528\u5206\u6524\u6a5f\u5236\u8207\u7ba1\u7406\u898f\u5247\u3001\u7cfb\u7d71\u4ecb\u63a5\u8207\u8cc7\u6599\u6d41\u7a0b\u8a2d\u8a08\u3001\u4ee5\u53ca\u5167\u90e8\u63a7\u5236\u53ca\u8cc7\u6599\u54c1\u8cea\u6aa2\u6838\u6a5f\u5236\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u900f\u904e\u8de8\u90e8\u9580\u5354\u4f5c\uff0c\u78ba\u4fdd\u8a08\u7b97\u7d50\u679c\u5177\u5099\u4e00\u81f4\u6027\u3001\u53ef\u8ffd\u6eaf\u6027\u53ca\u76e3\u7406\u9075\u5faa\u6027\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u651c\u624b AC \u7cbe\u7b97\u9867\u554f\uff0c\u7a69\u5065\u9081\u5411\u570b\u969b\u6cd5\u898f\u65b0\u7d00\u5143<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">2026\u5e74\uff0c\u53f0\u7063\u4fdd\u96aa\u696d\u6b63\u5f0f\u8fce\u4f86IFRS17\u3001 IFRS 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15\u5c0e\u5165\u8207\u7cbe\u7b97\u6a21\u578b\u5efa\u7f6e<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":4489,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"nf_dc_page":"","neve_meta_sidebar":"","neve_meta_container":"","neve_meta_enable_content_width":"","neve_meta_content_width":0,"neve_meta_title_alignment":"","neve_meta_author_avatar":"","neve_post_elements_order":"[\"title\",\"meta\",\"content\"]","neve_meta_disable_header":"","neve_meta_disable_footer":"","neve_meta_disable_title":"","_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[23],"tags":[],"class_list":["post-4497","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ac-activity"],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/insurance.vincent-chen.com\/tw\/wp-content\/uploads\/2026\/05\/ifrs15.png?fit=1278%2C720&ssl=1","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/posts\/4497","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=4497"}],"version-history":[{"count":5,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/posts\/4497\/revisions"}],"predecessor-version":[{"id":4506,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/posts\/4497\/revisions\/4506"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/media\/4489"}],"wp:attachment":[{"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/media?parent=4497"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/categories?post=4497"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/tags?post=4497"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}