生物資產採公允價值法衡量之探討—以某上櫃公司為例

NCUIR > School of Management at National Central University > Executive Master of Business Administration > Electronic Thesis & Dissertation > Item 987654321/88172

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Title:	生物資產採公允價值法衡量之探討—以某上櫃公司為例
Authors:	李坤明;Lee, Kun-Ming
Contributors:	企業管理學系在職專班
Keywords:	農業會計;生物資產;公允價值;國際財務報導準則第41號
Date:	2022-06-28
Issue Date:	2022-07-13 18:20:03 (UTC+8)
Publisher:	國立中央大學
Abstract:	台灣近年來已參酌國際會計準則（以下簡稱IFRSs）修訂財務會計準則公報，自 106 年起係採逐號公報認可制，全面接軌國際財務報導準則公報(以下簡稱 IFRS)後，其中與農業相關的會計處理就是IFRS第 41 號，準則要求除非公允價值無法可靠衡量，生物資產應於原始認列時及每一報導期間結束日以公允價值減出售成本衡量。惟可靠且合理的衡量，仍欠缺足夠的研究資訊可供參考，各公司仍面臨自行判斷的難題，故本研究採用個案研究法，並選定台灣產值最高的豬，當作是生物資產類別作為研究樣本，並以營業年度一年作為區分短、中、長期生物資產的判斷，探討不同飼養週期生物資產之公允價值如何衡量。研究探討重點在於市價的決定與假設、實體數量的衡量與假設及出售成本的決定及假設，再結合個案公司實際的飼養資訊，進而推算出衡量日的生物資產公允價值。此外，必須考量到生物資產的性質及成長時間，區分不同的方法來衡量生物資產的價值，另公允價值的盈餘的影響與同業的比較分析則由於其他同業的公開資訊揭露不足，無法進行比較分析並判斷飼養效率良窳，這部分有待政府制定更嚴謹的相關規範使財務資訊更透明，以利產業遵循。 ;The Financial Accounting Standards Bulletin with reference to the International Accounting Standards (IFRSs) has been recently enacted in Taiwan. The number-by-number bulletin recognition system has been adopted since 2016. Along with the integration of IFRS and being referred as the accounting principles applicable to issues related to agriculture, IFRS No. 41 requires biological assets be measured as the fair value deducting the costs at both the initial recognition and the end of each reporting period, given the difficulty of measuring the fair value in a reliable fashion. Due to the lack of sufficient research information for reliable and reasonable measurement, companies are challenged with the difficulties in making their own judgments. Adopting a case company in Taiwan, this study selects the biological asset classified with the highest output value as the research sample. The measurement of the fair value of biological assets in different feeding cycles is discussed. Given the actual breeding information of the case company, this study aims at estimating and pricing of the market value, measuring the entities amount and the cost of sale, and calculating the fair value of the biological assets when taking measurements. The nature and growth time of biological assets need to be taken into consideration. The value of biological assets is suggested to be measured with various methods. In addition, profit comparison between the fair value method and the industry as well as evaluation of the feeding efficiency are unavailable due to the insufficient disclosure of public information from peer companies. Rigorous regulations formulated and enacted by the government are in great need to ensure the transparency and availability of relevant financial information and to facilitate the compliance from the industry.
Appears in Collections:	[Executive Master of Business Administration] Electronic Thesis & Dissertation

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