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題名：實施國際會計準則對我國證券商及期貨商財務與業務之影響及因應
書刊名：期貨與選擇權學刊
作者：黃金澤
作者(外文)：Huang, James
出版日期：2010
卷期：3:2
頁次：頁93-126
主題關鍵詞：國際會計準則；財務報表；金融工具；公允價值；International financial reporting standards；IFRS；Financial statements；Financial instruments；Fair value
原始連結：連回原系統網址new window
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證券商及期貨商即將於2013年起適用國際會計準則，其財務報表主要為金融工具，雖然現階段已生效國際會計準則與我國會計公報有關金融工具之差異尚不重大，但前者正在加緊制(修)訂會計公報，將使兩者發生本質之差異，必然使2013年後證券商及期貨商之財務報表，有徹底之改變。本文以即將取代IAS 39之IFRS 9為例，說明金融資產分類與衡量之重大改變。 由於適用國際會計準則將對財務報導帶來徹底改變，本文提醒證券商及期貨商，建議採行之因應措施，包括掌握差異分析進度及準確度、設計建置及調整資訊系統、審慎安排金融商品交易、動態追蹤IFRS變動、評估對客戶影響、評估對法令遵循之影響、評估對稅務影響，以及注意其他配套法令之修訂等。
Securities firms and futures commission merchants are required to adopt International Financial Reporting Standards starting from 2013, and the financial statements consist primarily of financial instruments. The differences for financial instruments between effective International Financial Reporting Standards (IFRS) and ROC GAAP are insignificant; however, IASB is speeding up accounting standards revision, which may result in substantial differences in IFRS and ROC GAAP. These revisions would bring significant changes to the financial statements of securities firms and futures commission merchants from 2013. This article will take IFRS 9, which will soon replace IAS 39, as an example to explain the potential significant changes brought to the classification and measurement of financial assets. As the adoption of IFRS will change financial reporting significantly, this article reminds and suggests securities firms and futures commission merchants to take the following actions: understand the progress and accuracy of gap analysis, design, install and adjust the information system; arrange the financial instrument transactions prudently; follow the revision closely; assess the impact on clients, legal compliance and taxation; and pay attention to supplementary revisions.
期刊論文
1.黃金澤(20100500)。談金融工具會計大變革。會計研究月刊，294，101-111。  延伸查詢new window
2.黃金澤(20100400)。談金融工具會計大變革。會計研究月刊，293，120-129。  延伸查詢new window
3.林瑟凱、張煒寧(2010)。「我國實施國際會計準則(IFRS)對證券商的衝擊及因應」。證券公會季刊，99 年第1 季，27-33。  延伸查詢new window
4.黃金澤(2009)。「從財務報導透明度談近期國際會計準則金融商品會計之修訂」。存款保險資訊季刊，第22 卷第4 期，64-102。new window  延伸查詢new window
5.黃金澤(2008)。「從近期金融風暴談金融商品交易資訊揭露」。存款保險資訊季刊，第21 卷第4 期，1-39。new window  延伸查詢new window
6.林瑟凱、張煒寧(2010)。我國實施國際會計準則(IFRS)對證券商的衝擊及因應。證券公會季刊，27-33。  延伸查詢new window
7.黃金澤(2009)。從財務報導透明度談近期國際會計準則金融商品會計之修訂。存款保險資訊季刊，22(4)，64-102。new window  延伸查詢new window
8.黃金澤(2008)。從近期金融風暴談金融商品交易資訊揭露。存款保險資訊季刊，21(4)，1-39。new window  延伸查詢new window
9.IASB(2009)。Financial Instrument: Amortized Cost and Impairment。Exposure Draft，ED 2009/12。  new window
10.PwC(2010)。FASB Proposes Changes to Financial Instruments Accounting。Dataline- a Look at Financial Reporting Issues。  new window
11.PwC(2009)。IFRS Projects of Korean Banks- Implementation and Challanges。  new window
12.PwC(2010)。Setting the Standard- A spotlight on the FASB and IASB’s Joint Project。  new window
13.FASB(2010)。Accounting for Financial Instruments and Revisions to the Accounting for Derivative Instruments and Hedging Activities。Exposure Draft。  new window
14.IASB(2010)。Fair Value Option for Financial Liabilities。Exposure Draft，ED 2010/04。  new window
研究報告
1.IASB Staff,(2010)。“Developing Common Fair Value Measurement and Disclosure Requirements in IFRSs and US GAAP,”Comprehensive Project Summary。  new window
2.PwC,(2010)。“FASB Proposes Changes to Financial Instruments Accounting,”。  new window
3.PwC,(2006)。“IFRS- The Complex Issues Bank Face”。  new window
4.PwC,(2009)。“IFRS Projects of Korean Banks- Implementation and Challanges”。  new window
5.PwC,(2009)。“Mapping the Change- IFRS Implementation Guide”。  new window
6.PwC,(2010)。“Setting the Standard- A spotlight on the FASB and IASB’s Joint Project.”。  new window
7.IASB Staff(2010)。Developing Common Fair Value Measurement and Disclosure Requirements in IFRSs and US GAAP。  new window
8.IASB(2009)。IFRS 9 Financial Instruments。  new window
圖書
1.IASB,(2009)。“IFRS 9 Financial Instruments,”。International Financial Reporting Standard。  new window
2.資誠聯合會計師事務所(2009)。迎接國際會計準則時代的來臨。PwC與IFRS相關之服務手冊。  延伸查詢new window
3.PwC(2006)。IFRS- The Complex Issues Bank Face。  new window
4.PwC(2009)。Mapping the Change- IFRS Implementation Guide。IFRS readiness series。  new window
其他
1.資誠聯合會計師事務所(2009)。「迎接國際會計準則時代的來臨」。  延伸查詢new window
2.FASB,(2010)。“Accounting for Financial Instruments and Revisions to the Accounting for Derivative Instruments and Hedging Activities,”。  new window
3.IASB(2010)。“Fair Value Option for Financial Liabilities,”。  new window
4.IASB(2009)。“Financial Instrument: Amortized Cost and Impairment,”。  new window
 
 
 
 
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