從資產的特性探討其公允價值與歷史成本

謝美緞

慈濟技術學院會計資訊系

摘要

 雖然過去全球各地權威機構以歷史成本和審慎原則引導了金融商品投資和固定資產的會計處理，不過越來越多國家採行國際財務報導準則（IFRSs），以公允價值為判斷基準來做會計處理。本文嘗試利用資料包絡分析法（DEA），以臺灣十四家保險公司的金融商品投資和固定資產中細項為分類，比較公允價值和歷史成本的估價比率。結果發現在不同的評估基礎下，不同類型的資產會產生不同的評估價值。 

關鍵字：公允價值、歷史成本、國際財務報導準則

An Examination of the Fair Value and Historical Cost of

Assets Basing on Asset’s Characteristics

Mei-Tuan Hsieh

Department of Accounting Information Tzu Chi College of Technology

Abstract

The historical-cost and prudence principles have guided accounting for financial investments and tangible fixed assets in many jurisdictions around the globe. This situation might change as a consequence of the increasing number of countries adopting International Financial Reporting Standards (IFRSs), which, to some extent, permit accounting on a fair-value basis. This paper attempts to restate the financial investments and tangible fixed assets of a sample of 14 Taiwanese insurance companies, applying fair value instead of historical-cost-based valuations by using data envelopment analysis (DEA). I find that the numbers on the face of the financial statements change considerably and observe that the magnitude of these changes varies between companies and classes of assets. The overall assessment of companies with regard to efficiency and profitability remains largely the same under both valuation bases.

Keywords：Fair value, Historical cost, IFRSs