國際會計準則實施現況暨我國會計準則與國際接軌之探討

1. 國際會計準則實施現況暨我國會計準則與國際接軌之探討國際會計準則實施現況暨我國會計準則與國際接軌之探討 演講人：薛富井 國立臺北大學會計學系教授兼系主任

2. 目次 • 國際財務報告之影響因素與分類。 • 國際會計準則一致化之趨勢探討。 • 美國FASB與IASB會計準則制定之競爭與互動。 • 國際會計準則於各國使用現況之討論與分析。 • 會計準則制定之模式比較與我國現況之檢討。 • 結論。

3. 國際財務報告之影響因素與分類

4. 影響會計的環境因素 Enterprise ownership International factors Enterprise activities Finance and capital markets Culture Accounting regulation Accounting Systems Taxation Legal system Accounting profession Inflation Economic growth and development Accounting education and research Political system Social climate

5. Factors for Differentiation of Accounting Systems 1.Type of users of the published accounts of the listed companies 2.Degree to which law or standards prescribe in detail and exclude judgment 3.Importance of tax rules in measurement 4.Conservatism / prudence (e.g., valuation of buildings, stocks, debtors ) 5.Strictness of application of historic cost ( in the historic cost accounts ) 6.Susceptibility to replacement cost adjustments in main or supplementary accounts 7.Consolidation practices 8.Ability to be generous with provisions ( as opposed to reserves ) and to smooth income 9.Uniformity between companies in application of rules • Source: C. W. Nobes, “A Judgmental International Classification of Financial Reporting Practices,” Journal of Business Finance and Accounting (Spring 1983): 8.

6. 國際財報體系之分類 • 演譯法 Gerhard Mueller(1967)以環境分析的觀點討論會計分類。他歸類出會計發展的四個不同類型： 一、總體經濟模式（the macroeconomic pattern） 二、個體經濟模式（the microeconomic pattern） 三、獨立式模式(the independent discipline pattern) 四、一致性會計模式（the uniform accounting pattern)

7. Class Sub-Class Species Family Sweden Government Economics Japan Germany Marco-Uniform Law-based Spain Continental government tax legal Developed Western countries Belgium Tax-based France Italy Business Practice Pragmatic British origin Canada U.S. influence U.S. Micro-based Ireland U.K. influence U.K. Business Economics theory N.Z. Australia A Hypothetical Classification of financial Reporting Measurement Reporting measurement practices in developed western countries Netherlands

8. Societal Values Accounting value Accounting Systems/practices Individualism/collectivism Professionalism Uniformity/Flexibility Authority and enforcement Power distance Conservatism/Optimism Measurement of Assets and profits

9. Statutory Control Less-developed Latin Near Eastern Japan Less-developed Asia Asian colonial African Flexibility Uniform Germanic More-developed Latin Nordic Anglo-American Professionalism Accounting Systems: Authority and Enforcement

10. Less-developed Latin Secrecy Germanic Near Eastern Japan Less-developed Asia More-developed Latin African Optimism Asian colonial Conservatism Nordic Anglo-American Transparency Accounting systems: Measurement and Disclosure

11. 國際會計準則一致化之趨勢探討

12. The Comparative Impact of International Accounting Differences on Earnings: Earnings Adjustment Index Based on U. S. GAAP

13. 會計準則調和的利益 • 節省成本 • 增進財務報表之比較性與可瞭解性 • 利於跨國投資與理財決策 • 減少會計準則之制訂成本 • 提升全球準則水準 • 利於會計師事務所做管理決策 • 提高使用者對於會計資訊的信心

14. 國際上影響會計制度變動的壓力 • 影響會計制度變化的壓力： 1.國際政治經濟影響 2.國外直接投資之趨勢 3.跨國公司經營策略的變化 4.新科技議題 5.國際資本市場快速成長 6.企業服務擴張 7.國際規範組織之活動

15. EU Financial Reporting Strategy • 歐盟的上市公司（包括銀行與其他財務機構）在2005年以前需依照IAS編制合併財務報表 • 建立背書機制 • 目前比利時、德國、法國和義大利等國以准許使用IAS編制合併財務報表

16. Basel committee supports IAS • Basel committee-2000年4月對G7財政部長及中央銀行總裁所提報告 • 對IAS的全面性評論並表達對IASC準則之強力支持 • 確保相關公報制訂時之參與

17. Basel committee supports IAS • Two Standards Receive Special Attention: • IAS30-Disclosures in Financial Statements of Banks and Similar Financial Institutions • IAS39-Financial • Instruments: Recognition and Measurement

18. IOSCO Report on IAS • IOSCO-2000年5月17日發佈評估IASC準則報告 • 建議其會員國允許境內跨國發行人在申請證券發行及上市時，可採IAS 2000準則（30 IASC Standards）編制財務報表

19. IASB現行的Active Agenda Project（總計9項企畫案，分為3個主要方向） 1.Projects intended to provide leadership and promote convergence include: (a) Accounting for insurance contracts (b) Business combinations (c) Performance reporting (a joint project with the United Kingdom’s standard setter) (d) Accounting for share-based payments

20. IASB現行的Research Agenda總計16項會計議題 1.Accounting measurement 2.Accounting for financial instruments 3.Accounting for leases 4.Accounting by small and medium entities and in emerging economies 5.Accounting for taxes on income 6.Business combinations, phaseⅡ 7.Consolidation policy

21. 8.Definitions of elements of financial statements 9.Derecognition issues, other than those addressed in IAS 39 10.Employee benefits 11.Impairment of assets (convergence topics) 12.Intangible assets 13.Management’s discussion and analysis 14.Revaluations of certain assets 15.Accounting by extractive industries 16.Liabilities and revenue recognition

22. 美國FASB與IASB會計準則制定之競爭與互動

23. 美國SEC Concept Release(2000)，認為高品質財務報導的基本要素包括： • 高品質的會計原則 • 高品質的審計原則 • 具有效控制品質控制制度之會計師（審計）事務所 • 專業界品質保證 • 全面的積極管控

24. 美國關心是否有適當的施行機制，包括： • 國際會計準則的內容品質 • 全球性的公司監理體制 • 全球性的管制及實施架構 • 受有良好教育及訓練的報表編制團體

25. 國際財務報告準則如何不同於美國？ • 美國的方法是一種在美國準則制訂環境下的產物 • 美國會計準則是詳細和明確的，因為FASB的成員要求詳細與明確的準則;公司需要詳細的指導準則;因為這些準則能消除交易該如何記錄的不確定性;查帳員需要明確，是因為明確的規定能限制與委託人間爭議的次數，而且可能可以成為遭受訴訟時的防禦;證券市場管理者需要詳細規定是因為這些規定被認為是較容易去實施的 • IASB較注重觀念式準則

26. 美國FASB正在進行之會計準則制訂相關事項之檢討美國FASB正在進行之會計準則制訂相關事項之檢討 1.是否依原則基礎（Principle-based）之準則制訂模式較能減少美國會計準則之詳細程度及複雜程度。 2.評估該有哪些具體作法以促進國際會計準則之一致性。 3.尋求如何增進投資人及主要報表使用者在準則制訂過程之參與。 4.檢討FASB內部組織結構問題，包括人力支援配置及內部流程。 5.檢視如何改照準則制訂過程之結構，包括EITF以及AcSEC之角色。

27. 美國FASB在促進準則制訂之速度及時效性之新措施美國FASB在促進準則制訂之速度及時效性之新措施 1.回復4票對3票之決議 2.將原有的Director of Research and Technical Activities分為三種角色 （a）Board Project （b）EITF與執行面 （c）內部流程及人力資源規劃 3.流程再造

28. 原則基礎（Principle-based）之準則制訂模式的特色原則基礎（Principle-based）之準則制訂模式的特色 1.先鋪陳所欲探討之會計議題為達到優良會計報導所應具有之主要目標為何？ 2.提供適當指引以解釋上述目標，並以相關釋例做說明。 3.規則之提供有時在所難免，但主要目的的不在於針對各種可能情況提供特定指引或規定。 4.少有原則性例外 5.財務報表編制者、會計師、審計委員會及董事會等必須運用專業判斷，並需視會計及財務報表為一種溝通之運用而非只是一種準則之順從。

29. 原則基礎（Principle-based）之準則制訂模式之優點原則基礎（Principle-based）之準則制訂模式之優點 1.允許（甚或強迫）使用專業判斷，進而強化財務報表以及審計之專業主義 2.會計準則將較易於被瞭解，且將更專注於經濟實質面。 3.由於較少原則性例外之被允許，且互相衝突之細部會計規則數目之減少，因而降低了重視形式而忽略實質之結構。 4.與IASB較易於達成一致化。

30. 原則基礎（Principle-based）之準則制訂模式之缺點原則基礎（Principle-based）之準則制訂模式之缺點 1.發行公司與會計師是否能適當執行其專業判斷。 2.即使是善意的專業判斷，亦有可能導致類似交易的不同會計處理，進而影響資訊之可比較性。 3.公司可能需針對某些特定原則性之實施，而需要在財務報表上多做揭露說明。

31. IASB與FASB之“The Norwalk Agreement ”(Sep,2002) • (a) undertake a short-term project aimed at removing a variety of individual differences between U.S. GAAP international Financial Reporting Standards (IFRSs, which include International Accounting Standards, IASs) • (b) remove other difference between IFRSs and U.S.GAAP that will remain at January 1,2005,through coordination of their future work programs; that is, through the mutual undertaking of discrete, substantial projects which both Boards would address concurrently • (c) continue progress on the joint projects that are currently undertaking; and • (d) encourage their respective interpretative bodies to coordinate their activities

32. Short-Term International Convergence (Last Updated: March，2005） • In the current phase，the FASB addressed five areas: 1.Inventory costs 2.Asset Exchanges 3.Accounting Changes 4.Earnings per Share 5.Balance Sheet Classification

33. 1.Inventory cost 存貨成本 結論： 發佈FASB no151(2004/11)取代ARB No.43 內容： Items such as freight，handling costs be recognized as current-period charges regardless of whether they meet the criterion of “so abnormal.” 2.Exchanges of nonmonetary Assets非貨幣性資產交換 結論： 發佈FASB No.153(2004/12)取代APB Opinion No.29 內容： 新公報建立非貨幣性資產交換排除適用FV的情況，僅係純基於交換後是否具有商業實質（commercial substance）作為判斷基礎。商業實質亦即因資產交換而導致未來現金流量重大改變。新公報規定為：任何非貨幣性資產之交換，只要不具商業實質，則排除適用FV作為評價基礎。

34. 3.Accounting Changes 暫時性結論： 4.EPS 暫時結論 5.Balance Sheet Classification FASB決定延遲發佈草案，並決定將此議題排除在S-T Convergence Project，待未來FASB之”Financial Performance Reporting by Business Enterprises”之Project再做深入考慮。

35. 國際會計準則於各國使用現況之討論與分析

36. Overview of the Current Progress • 1.A Deloitte&Touche study indicates that 94 countries either require or permit the IFRSs for publicly traded companies beginning in 2005. • 2.Some other jurisdictions, including Australia, New Zealand, the Philippines and Singapore, base their national practices on international standards. • 3.U.S. FASB/IASB Convergence project (Sep 2002~present) • 4.ASB of Japan/IASB Convergence project (Jan 2005~present)

37. Joint Project for Convergence:：IASB and ASB of Japan (March 2005 Tokyo) • 1st Phase: 1.Measurement of inventories (IAS 2) 2.Segment reporting (IAS 14) 3.Related party disclosures (IAS 24) 4.Unification of accounting policies applied to foreign subsidiaries (IAS 27) 5.Investment property (IAS 40) Other Topics Considered: *Introduction of the statement of changes in equity *Share-based payment

38. Figure1:Intentions Regarding Accepting IFRS or Converging with IFRS 5% 3% 92%

39. Figure2:Basis for convergence plan 57％ 28％ 15％

40. Figure 3:Approach to Convergence 58% 20% 22%

42. Concerns Expressed About Impediments to Achieving IFRS Convergence

43. Availability of IFRS Translation Countries Surveyed 30%Not Available 20%Not Available on a timely basis 50%Available

44. IFRS Inclusion in University Curriculum 20%Not Included Universities Surveyed 27%Limited Coverage 53%Included

50. 會計準則制定之模式比較與我國現況之檢討