本研究旨在探討壽險業於接軌國際財務報導準則第17號（以下簡稱 IFRS 17）下，首次適用時金融資產重分類對資產面與財務指標之影響，並透過情境試算分析，評估富邦人壽於2024年底財報基礎下，於首次適用時進行資產重分類對開帳與盈餘波動之潛在衝擊。此外，為彌補台灣尚未正式適用 IFRS 17所造成之實證資料限制，本文進一步選取五家自2023年起已採用 IFRS 17之國際壽險公司（AIA、Manulife、Prudential plc、Sun Life 與 Allianz），蒐集2022及2023年財務資訊，計算關鍵財務比率，觀察 IFRS 17實施前後財務結構與績效指標之變化。研究結果顯示，IFRS 17不僅影響保險收入與利潤認列方式，亦促使業者重新審視資產配置與資本結構，並導入新型績效指標以因應準則改變所帶來之挑戰。綜上所述，本文實證與理論並重，期能為台灣壽險業2026年全面接軌 IFRS 17提供實務參考與政策建議。

This study aims to examine the impact of financial asset reclassification on the asset structure and financial indicators of life insurance companies under the initial adoption of IFRS 17 “Insurance Contracts.” Through scenario analysis, the study assesses the potential effects of asset reclassification on the opening balance and earnings volatility, based on Fubon Life’s financial statements as of the end of 2024. To address the current empirical limitations in Taiwan—where IFRS 17 is yet to be implemented—the study further analyzes key financial ratios of five international life insurers (AIA, Manulife, Prudential plc, Sun Life, and Allianz) that adopted IFRS 17 starting in 2023, using financial data from 2022 and 2023. The findings indicate that IFRS 17 significantly alters the recognition of insurance revenue and profits, compelling insurers to reassess their asset allocations and capital structures. Additionally, the adoption of new performance metrics is necessary to cope with challenges posed by the revised standard. By integrating empirical evidence with theoretical analysis, this research provides practical insights and policy recommendations for Taiwan's life insurance industry as it prepares for the full transition to IFRS 17 in 2026.