本研究旨在探討台灣保險業首次適用國際財務報導準則第 17 號（IFRS 17）之過渡策略、會計政策選擇與實務權衡考量。IFRS 17 雖提升財務透明度，實質上亦賦予管理階層高度之會計裁量空間。鑑於台灣未明定過渡日統一之揭露規範，且事後量化財報實難以完整剖析會計裁量之實務脈絡，本研究結合國際文獻回顧與外部專家之宏觀視角進行深度訪談，系統性剖析台灣保險業在合規前提下之實務決策與挑戰。
研究彙整出三項核心發現：第一，在過渡轉換上，受限於歷史數據缺失，公允價值法（FVA）成為台灣開帳主流，管理階層面臨維護期初淨值與蓄積合約服務邊際（CSM）之雙向權衡。第二，在會計政策選擇上，實務界傾向行使負債端之其他綜合損益（OCI）選項，此決策與資產分類高度連動，旨在落實資產負債匹配。第三，在合約群組劃分上，管理階層得藉由調整分群門檻，將厚利與潛在虧損保單併同分組以產生互抵效應，此重大判斷若缺乏細緻揭露，恐加劇資訊不對稱。綜上所述，本研究客觀描繪了 IFRS 17 下之會計裁量脈絡與潛在資訊不對稱風險研究成果，不僅可作為主管機關未來完善在地化監理框架之參考，亦為後續量化實證奠定穩固基礎。

This study investigates the transition strategies, accounting policy choices, and practical trade-off considerations of the Taiwanese insurance industry under IFRS 17. By combining international empirical literature with in-depth interviews from the macro perspective of external experts, it analyzes how management exercises accounting discretion given the current lack of unified disclosure guidelines. The research yields three core findings. First, due to historical data limitations, the Fair Value Approach (FVA) has become the mainstream transition method, creating a dual trade-off between maintaining opening equity and accumulating the Contractual Service Margin (CSM). Second, insurers prefer the Other Comprehensive Income (OCI) option for liabilities, aligning it with financial asset classification to ensure asset-liability matching. Third, management adjusts grouping thresholds to offset potentially onerous contracts with highly profitable ones; without detailed disclosures, this may exacerbate information asymmetry. In conclusion, this study objectively depicts the practical context of accounting discretion under IFRS 17, providing a valuable reference for regulatory frameworks and future quantitative research.

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