國際會計準則理事會（IASB）於 2017 年發布 IFRS 17，以取代 IFRS 4，提升保險業財務資訊之透明度與可比性。鑑於 IFRS 17 涉及精算、財務報導及資訊系統等領域，屬跨專業整合之重大變革，現行教學資源不足、準則內容抽象難解，導致學習門檻偏高，進而可能影響準則之有效應用。為因應上述挑戰，本研究採用準則條文分析與案例研究法，建構一套具系統性與可操作性 IFRS 17 學習架構。該架構整合流程圖、變數定義與會計處理之工作底稿，系統性簡化保險合約之會計處理流程，以協助學習者掌握準則邏輯與核心概念。研究成果有助於提升學習者對 IFRS 17 關鍵會計程序之理解與應用能力，並促進會計、精算及資訊等跨領域人才之整合性學習。此外，該學習架構具高度重複性與彈性，適用於大專教育機構、保險業者與監理機關於教材設計與教育訓練規劃之參考，並有助於 IFRS 17 教育推廣與制度化實施之長期深化。

The International Accounting Standards Board (IASB) issued IFRS 17 in 2017 to enhance transparency and comparability in insurance reporting. As the standard spans actuarial, accounting, and information domains, its complexity and lack of standardized teaching tools have led to high learning barriers, hindering effective implementation. This study addresses these challenges by developing a systematic and operational IFRS 17 learning framework using standard analysis and case-based methods. The framework incorporates flowcharts, variable definitions, and accounting working papers to simplify accounting processes and support conceptual understanding. The framework is expected to strengthen learners’ understanding of key IFRS 17 procedures and promote interdisciplinary integration. Designed for high replicability and flexibility, it may serve as a practical reference for universities, insurers, and regulators in developing training programs and supporting broader IFRS 17 adoption.

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