國際財務報導準則(IFRS)新修訂「以合約為基礎的收入認列原則」對臺灣重要產業的影響

Abstract

我國金融監督管理委員會於民國98年5月宣布我國的會計準則將直接採用國際財務報導準則(IFRS)，上市櫃及興櫃公司自民國102年度起、公開發行公司則自104年度起開始採用IFRS。在我國企業正積極導入IFRS時，國際財務報導準則理事會為發展一套具有共通性、全面性與原則基礎的收入認列準則，於2010年6月24日發佈「Revenue from Contracts with Customer（由客戶合約產生之收入）」準則草案，該草案引進若干新的會計原則與觀念，預期與我國現行會計準則將有若干重大的差異。本研究將透過對此新準則草案的研究，評估對臺灣重要產業、對個別企業內部與對財務報表使用者的影響。

研究發現，新準則草案與我國現行有關收入認列的會計原則存有重大差異，諸如具退貨權銷貨、提供產品保固或顧客選擇權(如客戶忠誠計畫)、及客戶信用風險等會計處理原則；另外，新準則草案刪除「完工比率法」，而引進持續移轉資產控制的觀念，此新原則將對建設及營造產業收入的認列產生重大的變革。我國企業在導入此項複雜的新準則時，除了必須要有正面積極、承擔企業社會責任的態度外，跨部門管理階層必須深度瞭解本身Business Model及其交易實質、同時必須評估所需資訊的內涵、自動化的可行性等，整合管理資訊，並連結財務報表的編製。而在導入此新準則的同時，企業可透過重新檢視複雜交易的必要性、管理機制的優化等，在符合新準則規範時，亦藉以提昇企業的管理效能。另外，對於財務報表使用者而言，未來必須具備解讀管理當局所作判斷及估計的態度、及該等判斷與估計對財務報表影響範圍與程度的能力，才不會僅關注於數字而迷失其中。

Financial Supervisory Commission, Taiwan had published a roadmap for Taiwan's adoption of the International Financial Reporting Standards (IFRSs) in May 2009. All listed companies and unlisted public companies will be required to prepare financial statements in accordance with IFRSs starting from 2013 and 2015, respectively. While all enterprises are implementing IFRSs, the IASB released the exposure draft of "Revenue from Contracts with Customer" (the ED) on June 24, 2010, the ED will remove inconsistencies and weaknesses in existing revenue recognition standards by providing clear principles for revenue recognition. We expect that it will have significant differences to the R.O.C. accounting standards. The study will base on researches of the ED to evaluate the significant impacts of Taiwan major industries, enterprises and financial statement users. The study found that there are significant differences between the ED and R.O.C. accounting principles, such as the accounting treatment for sales with the right of return, product warranties, customer incentives, customer loyalty programs, and sales with customer credit risk, etc. In addition, the ED withdrawal the percentage of completion method, and a similar revenue recognition outcome may arise under the ED if control of the constructed asset is transferred to the customer continuously, so the new principle will raise a significant change for revenue recognition to building and construction industry. While enterprises implement the new standards, they must be positive, corporate social responsibility approach, and the all management must fully understand their business model and its economic substance, re-evaluate and integrate the information system, not only for financial statement preparations in accordance with IFRSs, also to enhance the management efficiency. And for financial statement users, they should have abilities to interpret and evaluate management’s attitude for making judgments and estimates though reading the financial statements.