• 沒有找到結果。

第二章 總量管制交易之會計處理

第一節 財務報表的目的

of Financial Accounting Concepts No. 8; SFAC No. 8),認為財務報表的目的為:

一、潛在投資者、借款者和其他貸款者作有關提供廠商資源的決策時,提供關於 general purpose financial reporting is to provide financial information about the reporting entity that is useful to existing and potential investors, lenders, and other creditors in making decisions about providing resources to the entity. Those decisions involve buying, selling, or holding equity and debt instruments and providing or settling loans and other forms of credit.”

3 FASB, SFAC 8, para.OB3. “Decisions by existing and potential investors about buying, selling, or holding equity and debt instruments; for example, dividends, principal and interest payments, or market price increases. Similarly, decisions by existing and potential lenders and other creditors about providing or settling loans and other forms of credit depend on the principal and interest payments or other returns that they expect. Investors’, lenders’ and other creditors’ expectations about returns

台灣財團法人會計研究發展基金會(Accounting Research and Development Foundation, ARDF)於 95 年 7 月 20 日,修訂之第一號公報財務會計觀念架構及

depend on their assessment of the amount, timing and uncertainty of (the prospects for) future net cash inflows to the entity. Consequently, existing and potential investors, lenders, and other creditors need information to help them assess the prospects for future net cash inflows to an entity.”

4 FASB, SFAC 8, para.OB12. “General purpose financial reports provide information about the financial position of a reporting entity, which is information about the entity’s economic resources and the claims against the reporting entity, Financial reports also provide information about the effects of transactions and other events that change a reporting entity’s economic resources and claims. Both types of information provide useful input for decisions about providing resources to an entity.”

5 財務報表的品質特性係指使財務報表所提供之資訊有助於使用者作成經濟決策之屬性。財務報

表的品質特性可分為兩大類,一是最高品質,協助報表使用者作出審慎的判斷與決策;二是主要 品質,可分為可瞭解性、攸關性、可靠性、比較性。

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與者於衡量日有次序而非強迫之交易中,出售資產所收取或移轉負債所支付 之金額」。6

三、可靠性:資訊須具備可靠性方屬有用。為使財務資訊具可靠性,必須符合忠 實表達、實質重於形式、中立性、審慎性、完整性。忠實表達係指財務報導 與交易事項完全一致或吻合。實質重於形式係指交易事項之經濟實質與其法 律形式不一致時,會計上應依其經濟實質處理之。為使資訊具可靠性,財務 報表中之資訊應具中立性以避免偏差,若為達預定之結果,藉由資訊之選擇 或表達以影響使用者的決策或判斷,則不具中立性。對於各種交易事項之不 確定性,在財務報表上應揭露其性質、範圍,並審慎評估認列。財務報表在 考量重要性與成本限制下應具完整性,避免資訊遺漏造成財務報表錯誤或誤 導使用者的可能。

四、比較性:企業當期即不同期之財務報表對相同交易事項之財務影響,應以一 致之方法衡量與表達,以利使用者比較各企業各期間之財務報表,辨認各期 財務狀況及經營績效之趨勢。

6 IFRS 13 defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (ie an exit price).

That definition of fair value emphasises that fair value is a market-based measurement, not an entity-specific measurement. When measuring fair value, an entity uses the assumptions that market participants would use when pricing the asset or liability under current market conditions, including assumptions about risk. As a result, an entity’s intention to hold an asset or to settle or otherwise fulfil a liability is not relevant when measuring fair value.

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