1.§ë¸êINVESTMENT
¤@ª½¨ì³ÌªñIASBµo¥¬IFRS 9¤½³ø«á¡AIFRS©MU.S. GAAP¡A¹ï©ó§ë¸êªº·|p³B²z©M³ø¾É¤j³¡¤À¬O«D±`¬Û¦üªº(very similar)¡C¤£¹L¡AIFRS 9¤Þ¤J·sªº§ë¸ê¤ÀÃþ¡A¨Ã¼W¥[·í§ë¸ê¥H¤½¤¹»ùȤJ±b®É¡A¨ä§Q±o¤Î·l¥¢p¤J·l¯qªí¤§±¡ªp(situations)¡C
RELEVANT FACTS
l
U.S GAAP±N§ë¸ê¤À¬°¥æ©ö¥Øªº¡B³Æ¨Ñ¥X°â(¶Å°È©MÅv¯q§ë¸ê)©M«ù¦³¦Ü¨ì´Á¤é(¥u¦³¶Å°È§ë¸ê)¡CIFRS¥H«ù¦³¨Ñ¦¬¯q(held-for-collection)(¶Å°È§ë¸ê)¡B¥æ©ö¥Øªº(¶Å°È©MÅv¯q§ë¸ê)©M«D¥æ©öÅv¯q(non-trading equity)§ë¸ê¨Ó°Ï¤À¡C
l
¥æ©ö¥Øªº§ë¸êªº·|p³B²z¦bU.S. GAAP©MIFRS¬Û¦P¡C«ù¦³¦Ü¨ì´Á¤é(U.S GAAP)©M«ù¦³¨Ñ¦¬¯q(IFRS)§ë¸ê¡A³£¬O¥H¤w¤ÀÅu¦¨¥»(amortized cost)°µ·|p³B²z¡C³Æ¨Ñ¥X°âÃÒ¨é(U.S. GAAP)©M«D¥æ©öÅv¯q§ë¸ê(IFRS)ªº§Q±o©M·l¥¢¬O³ø¾É¦b¨ä¥Lºî¦X²b§Q(other comprehensive income)¡C
l
U.S GAAP©MIFRS³£¬O¨Ï¥Î¬Û¦Pªº´ú¸Õ¨Ó¨M©w¬O§_±Ä¥ÎÅv¯qªkªº·|p³B²z: ¤]´N¬O«¤j¼vÅT¤O¡A¥H¶W¹L20%©Ò¦³Åv(ownership)·í¤@¯ë©Êªº«ü¤Þ¡C
l
¦bIFRS¤U¡A½s»s¦X¨Ö³øªíªº°ò¦¬O¥H¦³§_±±¨î¤O(control)¨Ó¨M©w¡C¦bU.
l
U.S GAAP©MIFRS¦b¤½¤¹»ùÈ¿ï¾Ü(fair value option)ªº·|p³B²z¬O¬Û¦üªº¡C¤]´N¬O¡A¿ï¾Ü¨Ï¥Î¤½¤¹»ùȪk¥²¶·¦b³Ìªì»{¦C(initial recognition)®É´N¨M©w¡A¦Ó¿ï©w¤F´N¤£¥iÅܧó(irrevocable)¡A¥B¨ä·l¯q·í§@³ø¾É²b§Q¤@³¡¥÷¡C°ß¤@ªº®t²§¬OU.S GAAP¤¹³\Åv¯qªk§ë¸ê±Ä¥Î¤½¤¹»ùȪk¡C
l
ÁöµMU.S. GAAP©MIFRS¦b´î·l¿Å¶q¤W¬O¬Û¦ü¡A¦ýU.S GAAP¤£¤¹³\³Æ¨Ñ¥X°âªº¶Å°È©MÅv¯q§ë¸êªº´î·l¶O¥Î°jÂà(reversal)¡A¦ÓIFRS«h¤¹³\«ù¦³¨Ñ¦¬¯q§ë¸êªº´î·l°jÂà¡C
ON THE HORIZON
FASB©MIASB¦P®É(at one time)«ü¥X¡A¥L̬۫H©Ò¦³ª÷¿Ä¤u¨ã(financial instruments)³£»Ýn¥H¤½¤¹»ùȳø¾É¡A¥B¨ä¤½¤¹»ùȪºÅÜ°ÊÀ³³ø¾É¬°²b§Qªº¤@³¡¥÷¡CµM¦Ó¡A³Ìªñµo¥¬ªºIFRS«ü¥X¡AIASB¬Û«H¬Y¨Ç¶Å°ÈÃÒ¨é§ë¸ê¤£À³¥H¤½¤¹»ùȳø¾É¡CIASB¨M©w¹ï§ë¸êµo¥¬ªº³W«h(rules) ¡A¥¦¤ñFASB¹ïª÷¿Ä¤u¨ã·|p³B²z©Ò§¹¦¨ªº¼fij(deliberations)ÁÙ¦¡A³o¥i¯à¹ï¨âÓ·|p·Ç«h©eû·|¦b¾ã¦X¦¹°Ï°ìªº·|p³B²z²£¥Í»Ùê¡C
2.µ}ÄÀÃÒ¨é©M¨CªÑ¬Õ¾l
IASB©MFASB¥¿¦b±q¨ÆÃö©ót¶Å©MÅv¯q¤§¶¡®t²§¬ÛÃöªº·Ç«h¡C°w¹ï¬Y¨Çµ}ÄÀ©ÊÃÒ¨é¡A¨Ò¦p¥iÂà´«¶Å°È¤Îªþ»{ªÑÅvÃÒªº¶Å°È¡AIASBªº·|p³B²z©MU.S. GAAP¤£¦Pªº¡C±©ªÑ²¼¿ï¾ÜÅv©M¨CªÑ¬Õ¾lªºpºâ¡A¨ä·|p³B²z©M´¦ÅSn¨D¡A¦bIFRS©MU.S. GAAP¬O¬Û¦üªº¡C
l
¦³Ãö¨Æ¹ê(relevant facts)
¬ü°êGAAP©MIFRS¤§¶¡¤@Ó«¤jªº(significant)®t²§¬O: ¨ã¦³t¶Å©MÅv¯q¨âºØ¯S©Ê¤§ÃÒ劵ªº·|p³B²z¡A¨Ò¦p¥iÂà¶Å¡C¦b¬ü°êGAAP¤§¤U¡A©Ò¦³¥iÂà¶Åªºµo¦æ¦¬¤J³£°O¤Jªø´Át¶Å¡A°£«D¬O¥Î²{ª÷§@¬°²MÀv(unless settlement is in cash)¡C¦bIFRS¤U¡A¥iÂà¶Å¤À¬°Åv¯q²Õ¦¨n¯À(¶Å¨éµo¦æªºÂà´«¿ï¾ÜÅv»ùÈ)©Mt¶Å²Õ¦¨n¯À¡C
¬ü°êGAAP©MIFRS¹ï©óªÑ¥÷°ò¦¹S³Òªº»{¦C¼Ò¦¡¬O¬Û¦Pªº(same)¡Gµ¹¤©û¤uªº¿ï¾ÜÅv©MªÑ²¼ªº¤½¤¹»ùȳ£n¦bû¤uªA°È¬ÛÃöªº´Á¶¡»{¦C¡C(The fair value of shares and options awarded to employees is recognized
over the period to which the employees¡¦services relate.)
ÁöµM¬ü°êGAAP©MIFRSªº°ò¥»¨CªÑ¬Õ¾l©Mµ}ÄÀ¨CªÑ¬Õ¾lªºpºâ¬OÃþ¦üªº¡A¦ý¨âÓ©eû·|¤´¦b¶i¦æ¸Ñ¨M¤@¨ÇÃö©ó¨CªÑ¬Õ¾l³ø¾Éªº¤p³¡¤À®t²§¡C¤@ÓFASB±M®×pµe®Ñªº¯ó®×«Y¦³Ãö©ó¥i¥H¥Î²{ª÷©ÎªÑ²¼²MÀvªº«´¬ù¡GIFRSn¨D¥²¶·n¥ÎªÑ²¼¨Ó²MÀv¡A¦Ó¬ü°êGAAP«hµ¹¤©¤½¥q¿ï¾Ü¡CFASB±M®×pµe®Ñ´£Ä³±Ä¥ÎIFRSªº¤èªk¡A¦]¦¹¦b³o¤è±·|§â¬ü°êGAAP©MIFRS¾ã¦X¦b¤@°_¡C
¦³Ãö©óû¤uªÑ²¼ÁʶRp¹º¡A¦bIFRS©³¤U¡A©Ò¦³û¤uªºÁʶRp¹º³Q»{¬°¬O(deemed to be) ¹S³Ò©Êªº(compensatory)¡A¤]´N¬O»¡§é¦©ª÷ÃBÀ³p¤J¹S³Ò¶O¥Î¡C¦b¬ü°êGAAP¤U¡A³o¨Çpµe³q±`³£³Q»{¬°¬O«D¹S³Ò©Êªº¡A¦]¦¹¬°µL¹S³Ò¶O¥Îªº¬ö¿ý¡C¦b³o¨ÇÁʶRp¹º³Q»{¬°¬O«D¹S³Ò©Ê¤§«e¥²¶·¦s¤U¬Y¨Ç±ø¥ó¡A³Ì«nªº¬O:§é¦©ª÷ÃB³q±`¤£¯à¶W¹L5%¡C
¦b¬ü°êGAAP©MIFRS¤U¡AªÑ²¼¿ï¾ÜÅvªº×q·|²£¥Í¼WÃB¤½¤¹»ùȪº»{¦C¡CµM¦Ó¡A¦pªGªÑ²¼¿ï¾Üªº×q³y¦¨»ùȪº´î§C(reduction)¡AIFRS¤£·|¤¹³\´î§C¡A¦ý¬O¬ü°êGAAP¤¹³\¡C
l
¦b¦a¥½u¤W(ON THE HORIZON)
FASB¤w¸g¶}©l¨î©w·Ç«h¡A¥iÂà´«t¶Åªº·|p³B²z±N©MIFRSµ²¦X¡CÃþ¦ü©óIASB¡AFASB¥¿¦b¬ã¨s¤ÀÃþ²V¦XÃÒ¨é¡AIASB¥¿¦b´M§ä¦³Ãöªº°Q½×¤å¥ó¡A¤å¥óÃþ¦ü©óFASBªºªì¨B·N¨£¤å¥ó¡A¡¨ª÷¿Ä¤u¨ãªºÅv¯q¯S©Ê¡¨¡C³o¬O§Æ±æ©eû·|¦A³o¤è±¥i¥Hµo®i¥X¤@®Mµ²¦Xªº·Ç«h¡C¦Ó¦bEPSªºªí¹F¤WIFRS©M¬ü°êGAAP¬O¬Û¦üªº¡A©eû·|¤w¸g¶}©l¹B§@±N¸Ñ¨M³Ñ¾lªº®t²§Ãö©ó¨CªÑ¬Õ¾lªºpºâ¡C
3. ©Ò±oµ| INCOME TAXES
Ãþ¦ü©óIFRS¡AU.
RELEVANT
FACTS
1.U.
2.U.
3.U.S. GAAP¥²¶·¨Ï¥Î¤w¸g¥ßªk³q¹Lªº(enacted)µ|²v¡CIRFS¬O¨Ï¥Î¤w¸g¥ßªk³q¹Lªºµ|²v©Î¹ê½è¤W¤w¸g¥ßªk³q¹Lªº(substantially enacted)µ|²v¡C(¹ê½è¤W¤w¸g¥ßªk³q¹Lªº¬O«ü¹ê»Ú¤W¤w½T©w(virtually certain)) ¡C
4.¦bIFRS¡A»P¬Y¨Ç¶µ¥Ø¬ÛÃöªº¯²µ|®ÄªG(tax effects)³Q³ø¾É¦bÅv¯q¬q¡C¦bU.
5.U.S. GAAPn¨D¤½¥q¦b¼fp¤W¥i¤ä«ù(sustainable
upon audit)®É¡A¥hµû¦ô¤£½T©w¯²µ|±¡ªpªº¥i¯à©Ê¡C¦pªG¯²µ|±¡ªp¦³¥i¯à¤£³Q¼fp¤¹³\®É¡A«h¼ç¦bt¶Å(potential liabilities)¥²¶·¥[¥HÀ³p¤J±b©Î´¦ÅS¡C¦bIFRS¡A©Ò¦³¼ç¦bt¶Å¥²¶·¥[¥H»{¦C¡C¦³Ãö©ó¿Å¶q¤è±¡AIFRS¨Ï¥Î´Á±æȪk(expected-value approach)¥h¿Å¶q©Ò±oµ|t¶Å¡A©MU.S. GAAP¤£¦P¡C
ON THE
HORIZON
-------------------------------------------------------------------------------------------------------------
IASB©MFASB¥¿¦b½×z¤@¨Ç©Ò±oµ|·|pªº®t²§¡C³oÓ°Q½×¤Wªº¤@¨Ç°ÝÃD¬O¡¨«Ü¦³¥i¯àµo¥Í¡¨³oӥλy¦bIFRS»{¦C»¼©µ©Ò±oµ|¸ê²£¤W¡A±N³Q¸ÑÄÀ¬°¡¨µo¥Íªº¾÷²v¤j©ó50%¡¨ªº·N«ä¡C¦pªG¸Ó¥Î»y³Q§ïÅÜ¡A»¼©µ©Ò±oµ|¸ê²£ªº´î·lªº³ø¾É¡A¹ê½è¤WU.S. GAAP©MIFRS±N·|¬Û¦P¡C¦¹¥~¡AIASB¥¿¦Ò¼{±Ä¥Î¦bU.S. GAAP¨Ï¥Î»¼©µ¸ê²£©Mt¶Åªº¤ÀÃþªk¡C¦Ó¥B¡AU.S. GAAP±N·|Ä~Äò¨Ï¥Î¤w¸g¥ßªk³q¹Lªºµ|²v¥hpºâ»¼©µ©Ò±oµ|¡A°£¤F¦bU.S. ½Òµ|¥qªkºÞÁÒÅv¨S¦³¯A¤Î¨ìªº¦a¤èªº³oºØ±¡ªp¡C¦b³oÓ±¡ªp¡A¤½¥q¥²¶·¨Ï¥ÎIFRSªº¤w¸g¥ßªk³q¹Lªºµ|²v©Î¹ê½è¤W¤w¸g¥ßªk³q¹Lªºµ|²v¡C³Ì«á¡A¦bIFRS¡A¬Y¨Ç¥æ©ö¤ÀÅu»¼©µ©Ò±oµ|¨ìÅv¯qªº°ÝÃD¥²¶·³Q°Q½×¡A¥H¦Ü©ó¥i¥H©MU.S. GAAP¤ÀÅu¸Óµ²ªG¨ì·l¯q¾ã¦X¡C³o¦L»s³o¥÷¸ê®Æ®É¡A²`«ä¼ô¼{¦b©Ò±oµ|p¹º¤W¤w¸g³QµL¦a¼È°±¤F¡C
4. t¶ÅLIABILITIES
U.S.
GAAP »P IFRS ¹ït¶Å¦³Ãþ¦üªº©w¸q¡C¦¹¥~¡A¥L̨âªÌ¦b¬y°Êt¶Åªº·|p³B²z¡A¥»½è¤W¬O¬Û¦Pªº(essentially the same)¡C µM¦Ó»P«D¬y°Êt¶Å¬ÛÃöªº±M·~¥Î»y(terminology)¤W¦³«¤j®t²§(substantial differences) ¡A¦b³\¦h¦UºØªø´Át¶Å¥æ©öªº·|p³B²z¤]¦s¦³®t²§¡C
RELEVENT
FACTS
l
IFRS
³W©wªø´Át¶Å¤@¦~¤º¨ì´Á³¡¤À¡AÀ³¦C¬°¬y°Êt¶Å°£«D¦b³ø¾É¤é(reporting date)«e§¹¦¨ªø´Á°ò¦ªº¦A¿Ä¸ê¨óij(agreement)¡CU.S GAAP «hn¨D¡A°£«D¦b°]°È³øªíµo§G¤é(financial statements are issued)«e§¹¦¨¨óij¡A§_«hn±N¦¹¦A¿Ä¸ê¤ÀÃþ¬°¬y°Êt¶Å¡C
l
IFRS
©M U.S. GAAP ³£¦³n¨D©Î¦³·l¥¢(probable
loss)ªº³Ì¨Î¦ôpÈ(best estimate)¡C¦bIFRS¤U¡A¦pªG¹w´ú¥X¦ôpȪº¤@Ӱ϶¡(¥þ¶Z)(range)¡A¥B¦b°Ï¶¡¤ºY¨S¦³¤@Óª÷ÃB¤ñ¨ä¥Lª÷ÃB§ó¦³¥i¯àµo¥Í¡A«h¥H°Ï¶¡ªº²Õ¤¤ÂI(mid-point) ȥΨӿŶqt¶Å¡C¦bU.S. GAAP¤U¡A«h¨ú°Ï¶¡¤ºªº³Ì¤pÈ¡C
l
U.S.
GAAP ©M IFRS ¹ï©Î¦³¨Æ¶µ(contingency)¤@µü¦³¤£¦Pªº¥Îªk¡C¦bU.S. GAAP¤U¡A©Î¦³¨Æ¶µ¦b¬Y¨Ç±¡ªp¤U(under certain situations)¥i³ø¾É¬°t¶Å¡A¦ÓIFRS«h¤£¤¹³\±N©Î¦³¨Æ¶µ°O¿ý¬°t¶Å¡C
l
IFRS
¥Ît¶Å·Ç³Æ (provisions)¤@µü¨Ó¸Ôz¦UºØt¶Å¶µ¥Ø¡A³o¨Ç¶µ¥Øµo¥Íªº®É¶¡©Îª÷ÃB¨ã¦³¤£½T©w©Ê(uncertainty)¡AU.S. GAAP «h³q±`³£¨Ï¥Î¦ôpt¶Å(estimated
liabilities)¤@µü¨Ó«üprovisions¡C
l
IFRS©MU.
l
IFRS
©M U.S. GAAP ¦bÀô¹Òt¶Å(environmental liabilities)ªº³B²z¤W¬Û¦ü¡A¦ý¦bU.S. GAAP¤U¡AÀô¹Òt¶Åªº¥H¤U»{¦C¼Ð·Ç(criteria)¸û¬°ÄY®æ(more stringent): °£«D¦s¦b²{¦³ªºªk«ß¸q°È(present legal obligation)¥B¸Ó¸q°Èªº¤½¤¹»ùÈ(fair value)¥i¦X²z¦ôp¡A§_«h¤£¥i»{¦CÀô¹Òt¶Å¡C
l
IFRS
³W©wt¶Åµo¦æ¦¨¥»¶··í§@t¶Å±b±Èªº´î¶µ¡AU.S. GAAP«h±N³o¨Ç¦¨¥»¦C¬°¶Å¨éµo¦æ¦¨¥»(bond issuance cost)¡A¨Ã©ó¶Å¨é´Á¶¡Åu¾P¸Ó¦¨¥»¡C
l
U.S.
GAAP¨Ï¥Î§xÃø¶Å°È«¾ã(troubled debt
restructurings)¤@µü¡A¨Ã¥Bµo®i»P¨ä¬ÛÃöªº»{¦C³W«h¡A±©IFRS³q±`»{¬°©Ò¦³«¾ã³£À³·í°µt¶Åªº²MÀv(extinguishments)¡C
5. ¯²¸î
¯²¸î¬O¤@Ó¥þ²y©Êªº·~°È¡C¥X¯²¤H(lessors)©M©Ó¯²¤H(lessees)©¼¦¹q¥ßµLÃö°ê¬Éªº¦w±Æ¡CÁöµM¬ü°êGAAP©MIFRS¹ï©ó¯²¸î¬O¬Û¦üªº¡A¦ý¬OFASB¤ÎIASB»{¬°¡A²{¦³ªº(existing)·|p³B²z¡A¹ï©óÀ³¦b°]°È³øªí¤¤´£¨Ñªº¯²¸î¥æ©ö¡A¨Ã¥¼´£¨Ñ³Ì¦³¥Î¡B³z©ú(transparent)©M§¹¾ãªº¯²¸î¥æ©ö¸ê°T¡C
RELEVANT
FACTS
¬ü°êGAAP©MIFRS³£¨Ï¥Î¬Û¦P¥Øªº¥h°O¿ý©Ó¯²¤H¤Î¥X¯²¤H¯²¸î¡A¤]´N¬O®Ú¾Ú¸gÀÙ¹ê½è(economic substance): ®Ú¾Ú¸ê²£¤Ît¶Å©w¸q¨Ó°µ¡C
¬ü°êGAAP¹ï©ó¯²¸î¦³©ú½Tªº¼Ð·Ç(bright-line criteria)¥h¨M©w¬O§_¯²¸î¦X¬ù²¾Âà©Ò¦³Åvªº³ø¹S©M·ÀI¡FIFRS«h¬O¸û¬°¤@¯ë©Êªº³W©w¡C
¯²¸î·|p¤¤¤j³¡¤Àªº±M¦³¦Wµü(terminology)¦b¬ü°êGAAP»PIFRS¬O¬Û¦Pªº¡C¦³¤@Ó®t²§¬O: ¦b¬ü°êGAAP¤¤¡A¿Ä¸ê¯²¸î(finance leases)¬O«ü¸ê¥»¯²¸î(capital leases)¡C
¦bIFRS¤U¡A¥X¯²¤H©M©Ó¯²¤H¨Ï¥Î¬Û¦Pªº¯²¸î¸ê¥»¤Æ·Ç«h¡A¥H¨M©w¬O§_©Ò¦³Åvªº·ÀI©M³ø¹S¤w¦b¯²¸î¸ÌÂಾ¡C¬ü°êGAAP¦³ÃB¥~ªº¥X¯²¤H·Ç«h: ¥I´Ú¬O¥i¥H¦¬¨ìªº¨Ã¥B¨S¦³©M¯²¸î¬ÛÃöªºÃB¥~¦¨¥»¡C
IFRSn¨D©Ó¯²¤H¨Ï¥Î¥X¯²¤HªºÁô§t§Q²v(implicit rate)¨Ó°O¿ý¯²¸î¡A°£«Dn¨M©w¥X¯²¤HªºÁô§t§Q²v¬O¤£¹ê»Úªº(impractical)¡C¬ü°êGAAP«hn¨D¨Ï¥Î©Ó¯²¤Hªº¼WÃBÉ´Ú§Q²v(incremental borrowing rate)¡A°£«D©Ó¯²¤Hª¾¹DÁô§t§Q²v¦Ó¥BÁô§t§Q²v§C©ó¼WÃBÉ´Ú§Q²v¡C
ON THE
HORIZON
¯²¸î·|p¬OIASB/FASB³Æ§Ñ¿ý¤¤©Ò«ü»{¥X¨Óªº¤@Ó»â°ì¡C³o¨âÓ©eû·|°ò©ó¨Ï¥ÎÅvªº°ò¦ÀÀij¤F³W«h¡A³oÓ³W«hn¨D¤£ºÞ¦b¤°»ò±ø¥ó¤U©Ò¦³ªº¯²¸î³£n¥ÎÃþ¦ü²{¥Nªº¿Ä¸ê¯²¸î¤è¦¡³B²z¡CÀç¹B¯²¸îªºÆ[©À±N·|³Q®ø°£¡AÀç¹B¯²¸î©Ò½×zªºÆ[ÂI±N¤£·|¦A°O¿ý¸ê²£©Ît¶Å¡C³Ì«áªº·Ç«h¹w´Á¦b2011¦~¥X²{¡C¥i¥H¦bFASB¤ÎIASBªººô¯¸¬Ý¨ì¯²¸î¬ÛÃöªº¥DÃD¡C
6. °h¥ð«áµ¹¥Ipostretirement benefits
U.S.
GAAP©MIFRS¤§¶¡¡A¹ï©ó°h¥ð«áµ¹¥I(postretirement benefits)·|p³B²z¤§°ò¥»Æ[©À¬OÃþ¦üªº¡A¦]¬°¨âªÌ³£¬O±N°h¥ðª÷(pensions)©M¨ä¥Lªº°h¥ð«áµ¹¥Iµø¬°¤@ºØ»¼©µ¹S³Ò(deferred compensation)¡C¥Ø«e¡A¦b¤@¨Ç¯S©wªº·|p³W©wÀ³¥Î¨ì³o¨Çp¹º®É¡A¤´¦s¦b«¤jªº®t²§¡C
RELEVANT
FACTS
1¬ü°ê¤@¯ë¤½»{·|pì«h©M°ê»Ú°]°È³ø¾É·Ç«h¡A³£±N°h¥ðª÷p¹º©î¶}¦¨½T©w´£¼·(defined contribution)p¹º©M½T©wµ¹¥I(defined benefit)p¹º¡C¨âªÌ¦b½T©w´£¼·p¹ºªº·|p³B²z¬OÃþ¦üªº¡C
2¬ü°ê¤@¯ë¤½»{·|pì«h©M°ê»Ú°]°È³ø¾É·Ç«h¡A³£¥Î¬Û¦P¤è¦¡pºâ¥¼»{¦Cªº¹L¥hªA°È¦¨¥»(past service cost, PSC)¡]¦b¬ü°ê¤@¯ë¤½»{·|pì«h¤¤¬O«ü«e´ÁªºªA°È¦¨¥»prior service cost¡^¡CµM¦Ó¡A°ê»Ú°]°È³ø¾É·Ç«h¥ß§Y»{¦C¥ô¦óªº¬J±o(vested)ª÷ÃB¡A¨Ã±N«D¬J±oª÷ÃB¦b¥§¡³Ñ¾l¦~¸Ì¤ÀÅu¦¨¬J±oª÷ÃB¡C¬ü°ê¤@¯ë¤½»{·|pì«h±N¹L¥hªA°È¦¨¥»(PSC)¤ÀÅu¨ìû¤u³Ñ¾lªºªA°È¦~¡C
3¦b°ê»Ú°]°È³ø¾É·Ç«h¤U¡A¤½¥q¥i¥H¿ï¾Ü¥ß¨è»{¦Cºëºâ·l¯q(actuarial gains and losses)¬°¦¬¯q(income)¡]¦C¬°²b§Q©Î¨ä¥Lºî¦X§Q¯qother comprehensive income, OCI¡^¡A©Î¬O±Nºëºâ·l¯q¤ÀÅu¨ìû¤u¹w´Áªº³Ñ¾l¤u§@¦~¤º¡C¬ü°ê¤@¯ë¤½»{·|pì«h¤£¤¹³\¿ï¾Ü¡Fºëºâ·l¯q³£³Q³ø¾É¦b"²Ö¿n¨ä¥Lºî¦X·l¯q"(AOCI) ¡A¦Ó¥B¦b³Ñ¾lªA°È¦~¤¤Åu¾P¨ì¦¬¯q¡C
4°w¹ï½T©wµ¹¥Ip¹º¡A¬ü°ê¤@¯ë¤½»{·|pì«h±N°h¥ðª÷¸ê²£©Ît¶Å»{¦C¬°p¹º¤§¤w´£¼·¸êª÷ªºª¬ºA(funded status)¡]¥ç§Y¡A½T©wµ¹¥I¸q°È´îp¹º¸ê²£ªº¤½¤¹»ùÈ¡^¡C°ê»Ú°]°È³ø¾É·Ç«h»{¦C¤w´£¼·¸êª÷ª¬ºA¬O´î±¼¥¼»{¦Cªº¹L¥hªA°È¦¨¥»©M¥¼»{¦Cªº²b·l¯q¡C
5¦b°ê»Ú°]°È³ø¾É·Ç«h¤¤¡A°h¥ðª÷©M¨ä¥L°h¥ð«áµ¹¥Ip¹ºªº·|p³B²z¬O¬Û¦Pªº¡C¦Ó¦b¬ü°ê¤@¯ë¤½»{·|pì«h¤¤¡A¹ï³o¨Çµ¹¥IÃþ«¬¦³¤£¦Pªº(separate)·Ç«h¡A¦Ó¥B¦b·|p³B²z¤W¦³«¤j®t²§ªº¦s¦b¡C
ON THE
HORIZON
°ê»Ú·|p·Ç«h²z¨Æ·|(IASB)©M¬ü°ê°]°È·|p·Ç«h²z¨Æ·|(FASB)¦b°h¥ð«á¬z¶Kp¹º¤@°_¶i¦æ¤u§@¡CFASB¤w¸gµo¥¬GAAP¡A·Ç«h¬O¦b½×z¦³Ãö©ó¤w´£¼·ª¬ºAªºµ¹¥Ip¹º¦b°]°È³øªí¤¤ªº»{¦C¤è¦¡¡CFASB¶}©l¶i¦æp¹ºªº²Ä¤G¶¥¬q¡A¬On«·sÀ˵ø°h¥ð«áµ¹¥Ip¹ºªº¶O¥Î¿Å¶q°ÝÃD¡CIASB¤]¥[¤J³o¤è±ªº±M®×p¹º¡A¦ý¬O¦b¤£¦Pªº®Éµ{¸Ì¡CIASB¤w¸gµo¥¬¤FÃö©ó°h¥ðª÷p¹º¶O¥Î¿Å¶qªº´¦ÅS¯ó®×¡C¨Ã¤£²M·¡³o¨âÓ©eû·|®Éµ{¤Wªº®t²§¬O§_·|³y¦¨¾ã¦X¹Lªº·Ç«h¡C
7. Åv¯q
¦b°ê»Ú·|p·Ç«h(IFAS)©M¬ü°ê¤@¯ë¤½»{·|p·Ç«h(US-GAAP)¤U¡A¦³Ãö©óÅv¯qªº·|p¥æ©ö¬O¬Û¦üªº¡A¨Ò¦pµo¦æªÑ²¼¡BÁʶR®wÂêѡB¥H¤Î«Å§i©M¤ä¥IªÑ§Q¡CÂù¤è¥Dn®t²§¬O¦³Ãö©ó±M·~¥Î»y(terminology)ªº¨Ï¥Î©MÅv¯q¸ê°Tªºªí¹F¡C
RELEVANT FACTS
³\¦h°ê®a¦³©M¬ü°ê¤£¤@¼Ëªº§ë¸êªÌ¹ÎÅé¡C¨Ò¦p¡A¦b¼w°ê¡Aª÷¿Ä¾÷ºc(financial institution)¹³»È¦æ¡A¤£¶È¬O¥Dnªº¶ÅÅv¤H¤]¸g±`¬O³Ì¤jªºªÑªF¡C¦b^°ê(United Kingdom, UK)©M¬ü°ê¡A³\¦h¤½¥q·|¨Ì¿à¨Ó¦Û©ó¨p¤H§ë¸êªÌªº«¤j§ë¸ê¡C
IFRS©MUS-GAAP¤§¶¡¦³Ãö©ó®wÂêѵù¾Pªº·|p³B²z¬O¤£¦Pªº¡C¦bUS-GAAP¡A¤½¥q¦³¤TÓ¿ï¾Ü¡G(1)±N®wÂêѦ¨¥»¶W¹L±Èªº³¡¤À°O¨ì«O¯d¬Õ¾l(2)±N®wÂêѦ¨¥»¶W¹L±Èªº®t²§¤À°t¨ì§ë¤J¸ê¥»©M«O¯d¬Õ¾l(3)¾ãÓ®t²§ª÷ÃB°O¨ì§ë¤J¸ê¥»¡C¦bIFRS¡A¶W¹Lª÷ÃB¦³¥i¯à¥²¶·°O¨ì§ë¤J¸ê¥»¡A³oµøªÑ²¼µo¦æ¬ÛÃöªºì©l¥æ©ö¦Ó©w¡C
Åv¯qÅܰʪí(statement of changes in equity)¦bUS-GAAP¤U³q±`¬O«üªÑªFÅv¯qªí(statement of stockholders¡¦equity)¡C
IFRS©MUS-GAAP³£¥Î«O¯d¬Õ¾l³oÓ¦Wµü¡CµM¦Ó¡AIFRS«h¨Ì¿à¨Ï¥Î¡¨·Ç³Æ(reserve)¡¨·í§@¤@Ó¶É˨ä¥LÅv¯q¥æ©öÃþ«¬ªº¦a¤è¡A¨Ò¦p¨ä¥Lºî¦X²b§Q¶µ¥Ø¥H¤Î»P¥iÂà¶Å©MªÑ²¼¿ï¾Ü«´¬ù¬ÛÃöªº¦UºØ«D´M±`¥æ©öÃþ«¬¡CUS-GAAP¨Ï¥Î²Ö¿n¨ä¥Lºî¦X²b§Q(accumulated other comprehensive income (loss))³oÓ¬ì¥Ø¡A¦¹¬ì¥Ø¦bIFRSªº¤åÄm¦ü¥G¶V¨Ó¶V¬ð¥X¡C
¦bIFRS¤U¡A³q±`±N¥H¤U¶µ¥Ø¤§¼WȩδîȦC³ø¦b¡¨«¦ô»ù¬Õ¾l(revaluation surplus)¡¨ ¬ì¥Ø:¤£°Ê²£¼t©Ð©M³]³Æ¡BÄq²£¸ê·½©MµL§Î¸ê²£¡CUS-GAAP³q±`¤£¨Ï¥Îsurplus³oÓ¦Wµü¡C¦¹¥~¡A¦bUS-GAAP¤U¡A¤W±³o¨Ç¶µ¥Øªº¥¼¹ê²{§Q±o¤£³ø¾É¦b°]°È³øªí¸Ì¡C