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

The Impacts of and Responses to the Adoption of International Financial Reporting Standards by Securities Firms and Futures Commission Merchants

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.