金融資產種類與衡量方法對企業經營之影響

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题名:	金融資產種類與衡量方法對企業經營之影響
作者:	杜凱倫;Tu, Kai-Lun
贡献者:	財務金融學系在職專班
关键词:	國際會計準則;金融資產;備供出售;International Accounting Standards;Financial Assets;Available for sale
日期:	2017-07-04
上传时间:	2017-10-27 13:50:31 (UTC+8)
出版者:	國立中央大學
摘要:	2016年施行的IFRSs制度對台灣資本市場帶來重大影響，公司如果若把持有金融資產分類為「備供出售」，該金融商品損益就會落在綜合損益表之其它綜合損益中，最終無論公司是否盈虧，都不會影響稅後淨利及EPS。因此，當公司在持有金融商品時，可能會有意將失敗的投資置於該項目。目前來說，投資人始終將綜合損益表看重於權益變動表，但實際上是其他權益項目下之「備供出售金融商品未實現損益」才可能衡量整體損失。當被忽視的金融資產數值大到足以影響到一家公司營運或股價，近而傷害該公司的不知情利害關係人時，投資人理應在事前對該項目給予較高的關注，或公司主動公開影響投資人權益的資訊。因為，即使該列入備供出售的金融商品減損，使公允價值下降(甚至為零)，也不會影響EPS，進而也不會影響投資人對這家公司的看法，故大部份投資人不會關注這個問題。而本研究以上市公司為母體，從 TCRI資料庫中篩選出資產負債表會計項目「備供出售金融商品資產(流動及非流動)」占「總資產」逾10%以上的上市公司，合計共79家公司符合此條件，考量「備供出售金融資產未實現（損）益/近三年平均合併總損益」選擇個案公司，並詳細說明備供出售資產項目的內容、實際認列損益的前後差異影響、備供出售對公司本業經營的損益影響，以及如何間接影響投資人的權益。;The adoption of IFRS Standard has brought a dramatic impact on Taiwan′s Capital Market. If some financial assets of a company are classified as available for sale (AFS), the gains and losses resulting from the investments will be included in other comprehensive income of the statement of comprehensive income. AFS financial assets eventually cannot directly affect net income or EPS whether a company accumulates profits or losses from these assets. Therefore, it is more likely that companies classify problematic financial assets as AFS. So far investors pay more attention to the statement of comprehensive income than the statement of changes in equity. However, it is “the statement of changes in equity” that actually indicates changes in fair value of AFS investments over a certain period, helping shareholders learn about overall effects of the company’s performance. When the significance of the neglected financial assets is huge enough to affect operation or stock price of a company, and even damaging interests of uninformed shareholders, investors of the company should have noticed the AFS financial assets in advance or the company should have disclosed the related information to the public proactively. Even if a decline in fair value of AFS investments is significant or prolonged (even the value is near zero), it will never affect EPS but affect investor confidence for the company. Hence, most investors are not concerned about this potential issue. Sampled from public companies in Taiwan, there were 79 companies from TCRI database matching a defined filtering criterion. The criterion was more than 10% of their assets were AFS financial assets (non-current and current assets) in the balance sheet. Also, taking “divided unrealized gains/losses on AFS financial assets by merged consolidated gains/losses in the last three years” into consideration, case companies were selected for this study. Furthermore, the study explored various aspects in detail such as AFS financial items, the difference between realized and unrealized gains/losses on AFS financial assets, how the assets affected profits and losses of their banking business and how to indirectly affect benefits of investors.
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