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會計穩健性：基於亞洲國家資料研究之回顧
208
壹、緒論
穩健性
(Conservatism)
長久以來被視為會計原則及會計審計實務中一項重要特性，
向來受到學術界高度關注，且支持與反對穩健性之爭議亦持續不斷。以國際會計準則
理事會
(IASB)
之「財務報表編製及表達之架構」
(Framework for the Preparation and
Presentation of Financial Statements)
及「財務報導之觀念架構」
(The Conceptual
Framework for Financial Reporting)
之演變為例，國際會計準則委員會
(IASC)
於
1989
年
7
月發布，並由
IASB
於
2001
年
4
月採用之「財務報表編製及表達之架構」第
37
段原訂有與穩健性相關規範：「
Prudence is the inclusion of a degree of caution in the
exercise of the judgements needed in making the estimates required under conditions of
uncertainty, such that assets or income are not overstated and liabilities or expenses are not
understated.
」
(International Accounting Standards Committee, 1989)
1
。然而，
IASB
於
2010
年
9
月修正發布之「財務報導之觀念架構」則因認為審慎性或穩健性將會導致與
中立性不一致，故未將其納入「財務報導之觀念架構」內
(International Accounting
Standards Board, 2010)
2
。此項修正受到許多穩健性之支持者批評。例如，
IASB
當時之
主席
Hans Hoogervorst
於
2012
年
9
月在
Federation of European Accountants Conference
on Corporate Reporting of the Future
之演講即提到：「
When the IASB revised the first
chapters of the Conceptual Framework in September 2010, it replaced the concept of
Prudence by Neutrality. Ever since, IFRSs have been periodically criticized for actually
being imprudent, allegedly leading to overstated profits and/or understated liabilities. For
example, critics blame the incurred loss model for understating losses on bad loans and the
use of fair value accounting for inappropriately recognizing unrealised profits.
」
(Hoogervorst, 2012)
。再例如，英國
Financial Reporting Council (UK FRC)
即強烈主張
IASB
之觀念架構應明定審慎性（或穩健性）為品質特性之一，認為審慎性在會計政
策發展過程中，係扮演「確保所有損失及負債迅速反映、且除非有適當之證據否則不
會認列利益」之角色，且認為損失之認列與利益之認列應予以區分，即時認列損失較
1
國際會計準則理事會之用語為
prudence
（審慎性），惟因學術文獻仍多採
conservatism
（穩健性）
一詞，故本文主要仍使用「穩健性」。
2
「財務報導之觀念架構」之結論基礎第
BC3.27
段提及「
Chapter 3 does not include prudence or
conservatism as an aspect of faithful representation because including either would be inconsistent with
neutrality.
」
(International Accounting Standards Board, 2010)
。