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臺大管理論叢
第
27
卷第
4
期
209
即時認列利益重要
(Financial Reporting Council, 2014)
3
。截至目前之最新發展為
IASB
於
2015
年
5
月發布「財務報導之觀念架構」之草案，擬將審慎性重新引入觀念架構內，
並將審慎性定義為「
the exercise of caution when making judgments under conditions of
uncertainty
」，說明審慎性係指不高估資產及利益、不低估負債及費損，且同樣地不
允許低估資產及利益或高估負債及費損。此外，該草案並指出，此審慎性之運用有助
於達成中立性。
由前述
IASB
之「財務報表編製及表達之架構」及「財務報導之觀念架構」之演
變可知，穩健性是否應列為財務報導之品質特性仍備受爭議，雖然
IASB
已將審慎性
重新納入「財務報導之觀念架構」修正草案，然其對於審慎性之定義已非僅在強調「不
高估資產、收益；不低估負債、費損」，而係同時強調「不允許低估資產及收益或高
估負債及費損」，與主張穩健性之人士或團體對穩健性之認知並不盡相同（例如，
UK FRC
認為審慎性係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）。
美國財務會計準則理事會
(FASB)
之觀念公報第二號
(SFAC No.2)
則定義穩健性為
「對不確定性的審慎反應，以確保企業能適當地考量商業情境中的不確定與風險」。
對未來將作之收付，若有兩個發生機率相等之估計數，穩健性要求使用較悲觀的估計；
但在機率不等時，未必採用較悲觀的估計。此外，穩健性並非要求將已有適切證據說
明其已存在的收益繼續遞延，或提早認列尚未有適當證據證實其已發生之損失
4
。至
於我國財務會計準則公報第一號則說明「審慎性係指於不確定情況下估計、判斷必須
注意之程度，以避免高估資產、收益或低估負債、費損。惟審慎性之運用並非蓄意低
估資產、收益或高估負債、費損，使得財務報表不具中立性，而喪失其可靠性。」
3 Financial Reporting Council (2014)
第
2.30
段提到「
In our view, the Conceptual Framework should
state that the role of prudence is in the development of accounting policies, particularly in ensuring that
all losses and liabilities are reflected promptly and that gains are not recognized except where there is
adequate evidence.
」、第
4.34
段提到「
The proposals in the Discussion Paper do not distinguish
between the recognition of losses and gains. In discussing prudence in Section 2 above, we explained why
timely recognition of losses is more important than that of gains. The Conceptual Framework should
highlight that early recognition of losses is more relevant than that of gains.
」。
4
本段沿用劉啟群、林純央與林宗翰
(2013)
對於
SFAC No. 2
之翻譯。公報原文為「
A prudent
reaction to uncertainty to try to ensure that uncertainty and risks inherent in business situations are
adequately considered.
⋯」、「⋯
if two estimates of amounts to be received or paid in the future are
about equally likely, conservatism dictates using the less optimistic estimate.
⋯」、「⋯
however, if two
amounts are not equally likely, conservatism does not necessarily dictate using the more pessimistic
amount rather than the more likely one
⋯」、「
Conservatism no longer requires deferring recognition of
income beyond the time that adequate evidence of its existence becomes available or justifies recognizing
losses before there is adequate evidence that they have been incurred
⋯」。