{"id":18097,"date":"2023-05-24T11:25:57","date_gmt":"2023-05-24T03:25:57","guid":{"rendered":"https:\/\/www.www.reanda.tw\/?p=18097"},"modified":"2024-09-26T20:39:58","modified_gmt":"2024-09-26T12:39:58","slug":"elementor-18097","status":"publish","type":"post","link":"https:\/\/www.reanda.tw\/en\/elementor-18097\/","title":{"rendered":"\u300cIFRS 17\u300d\u7684\u7a05\u52d9\u53cd\u601d"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"18097\" class=\"elementor elementor-18097\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e1aac9b elementor-section-boxed elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-equal-height-no\" data-id=\"e1aac9b\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d35b244\" data-id=\"d35b244\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-efa443f elementor-widget elementor-widget-heading\" data-id=\"efa443f\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.21.0 - 08-05-2024 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h1 class=\"elementor-heading-title elementor-size-default\">\u300cIFRS 17\u300d\u7684\u7a05\u52d9\u53cd\u601d<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e60ebf0 elementor-section-boxed elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-equal-height-no\" data-id=\"e60ebf0\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ffd3e28\" data-id=\"ffd3e28\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-46bf459 elementor-widget elementor-widget-text-editor\" data-id=\"46bf459\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.21.0 - 08-05-2024 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p>\u4f5c\u8005: \u8521\u54f2\u660e<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8b164cb elementor-section-boxed elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-equal-height-no\" data-id=\"8b164cb\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c228bda\" data-id=\"c228bda\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3fe7d62 elementor-widget elementor-widget-image\" data-id=\"3fe7d62\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.21.0 - 08-05-2024 *\/\n.elementor-widget-image{text-align:center}.elementor-widget-image a{display:inline-block}.elementor-widget-image a img[src$=\".svg\"]{width:48px}.elementor-widget-image img{vertical-align:middle;display:inline-block}<\/style>\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"452\" src=\"https:\/\/www.reanda.tw\/wp-content\/uploads\/2023\/05\/20240513_2-14-1024x579.jpg\" class=\"attachment-large size-large wp-image-20662\" alt=\"\" title=\"\">\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-11cda4f elementor-section-boxed elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-equal-height-no\" data-id=\"11cda4f\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-271331e\" data-id=\"271331e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-58390fc elementor-widget elementor-widget-text-editor\" data-id=\"58390fc\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>\u570b\u969b\u8ca1\u52d9\u5831\u5c0e\u6e96\u5247(International Financial Reporting Standards\uff0c IFRS\uff09\u63d0\u51faIFRS 17\u300c\u4fdd\u96aa\u5408\u7d04\u300d\uff0c\u85c9\u6b64\u898f\u7bc4\u4fdd\u96aa\u5408\u7d04\u8861\uf97e\u53ca\u8868\u9054\u4e4b\u6703\u8a08\u8655\uf9e4\u6e96\u5247\uff0c\u4ee5\u6b64\u754c\u5b9a\u570b\u969b\u4e4b\u9593\u80fd\u6709\u4e00\u5957\u6703\u8a08\u6a19\u6e96\uff0c\u514d\u9664\u5404\u570b\u9015\u81ea\u5efa\u7acb\u622a\u7136\u4e0d\u540c\u65bd\u884c\u6cd5\u5247\uff0c\u8b93\u4f7f\u7528\u8005\u5c0d\u4fdd\u96aa\u696d\u7684\u8ca1\u52d9\uf9fa\u6cc1\u53ca\u7d93\u71df\u6210\u6548\u4e00\u76ee\u4e86\u7136\u3002<\/p><p>\u3000\u3000\u4fdd\u96aa\u5408\u7d04\u4f9d\u7167\u73fe\ufa08\u6703\u8a08\u8655\uf9e4\u662f\u63a1\uf9d0\u4f3c\u73fe\uf90a\u57fa\u790e\u5f62\u5f0f\u8655\uf9e4\uff0c\u4f7f\u5176\u8ca1\u52d9\u5831\u5c0e\u5225\u65bc\u5176\u4ed6\u7522\u696d\uff0c\u800c\u4ee5\u9577\u671f\u696d\u52d9\u7279\u6027(\u5305\u542b\u76c8\u8667)\u7121\u6cd5\u6709\u6548\u63a7\u7ba1\uff0c\u8ca0\u50b5\u7ba1\uf9e4\u98a8\u96aa(\u80c3\u7d0d\u5b9a\u7fa9)\u96e3\u4ee5\u5168\u9762\uf918\u5be6\uff0c\u5df2\u7d93\u9020\u6210\u4fdd\u96aa\u7522\u696d\u7121\u6cd5\u5065\u5168\u767c\u5c55\u3002<\/p><p>\u3000\u3000\u5229\u5b89\u9054\u5e73\u548c\u806f\u5408\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240\u5433\u660e\u5100\u6703\u8a08\u5e2b\u8a8d\u70baIFRS 17\u6e96\u5247\u5f15\u9818\u300c\u6703\u8a08\u5236\u5ea6\u300d\u8207\u300c\u6e05\u511f\u5236\u5ea6\u300d\u9081\u5411\u6a19\u6e96\uff0c\u800c\u91d1\u7ba1\u6703\u8981\u6c42\u4fdd\u767c\u4e2d\u5fc3\u7d71\u6574\u7814\u64ec\u73fe\u884c\u7a05\u8ce6\u76f8\u95dc\u898f\u5b9a\uff0c\u9810\u8a08\u5e74\u5e95\u4e4b\u524d\u63d0\u51fa\u5177\u9ad4\u5efa\u8b70\uff0c\u964d\u4f4e\u8ca1\u653f\u90e8\u9580\u8ce6\u7a05\u5f71\u97ff\u5c64\u9762\uff0c\u4f46\u53ef\u5148\u5f9e\u71df\u6240\u7a05\u3001\u71df\u696d\u7a05\u3001\u5370\u82b1\u7a05\u5207\u5165\u63a2\u8a0e\u3002<\/p><p><span style=\"color: #008080;\"><strong>\u58f9.<\/strong>\u00a0<strong>\u71df\u6240\u7a05<\/strong><\/span><\/p><p>\u71df\u6240\u7a05\u53ef\u6e1b\u8f15\u516c\u53f8\u300c\u5e33\u52d9\u6838\u92b7\u300d\u53ca\u300c\u7a05\u52d9\u7533\u8acb\u300d\u7684\u4f5c\u696d\u6d41\u7a0b\uff0c\u552f\u6709\u5c07\u8ca1\u52d9\u6703\u8a08\u8207\u7a05\u52d9\u8655\u7406\u76f8\u4e92\u5c0d\u7167\u4e14\u4e00\u81f4\u898f\u5283\uff0c IFRS 17\u9069\u7528\u958b\u5e33\u8abf\u6574\u6578\u5b57\u4ee5\u53ca\u8ab2\u5fb5\u71df\u5229\u4e8b\u696d\u6240\u5f97\u7a05\u53ca\u672a\u5206\u914d\u76c8\u9918\u7684\u5f71\u97ff\uff0c\u8ce6\u7a05\u7f72\u4e5f\u5c07\u8981\u6c42\u91d1\u7ba1\u6703\u53ca\u4f01\u696d\u4e3b\u901a\u76e4\u4e86\u89e3\uff0c\u4ee5\u7cbe\u7c21\u4f01\u696d\u7a05\u52d9\u5e33\u52d9\u898f\u5283\u70ba\u51fa\u767c\u9ede\u4f5c\u70ba\u56e0\u61c9\u3002<\/p><p><span style=\"color: #008080;\"><strong>\u8cb3.<\/strong>\u00a0<strong>\u71df\u696d\u7a05<\/strong><\/span><\/p><p>\u71df\u696d\u7a05\u4ee5\u92b7\u552e\u984d\u8a8d\u5b9a\u70ba\u8a08\u7a05\u57fa\u790e\uff0c\u73fe\u884c\u662f\u4ee5\u4fdd\u8cbb\u6536\u5165\u6e1b\u9664\u76f8\u95dc\u8cac\u4efb\u6e96\u5099\u91d1\u5f8c\u8a08\u7b97(\u5236\u5ea6\u504f\u5411\u73fe\u91d1\u8a08\u91cf)\uff0cIFRS 17\u9069\u7528\u5f8c\u4f7f\u4fdd\u55ae\u6536\u5165\u8a8d\u5217\u65b9\u5f0f\u5c07\u8207\u4ee5\u5f80\u5927\u76f8\u9015\u5ead\uff0c\u8ce6\u7a05\u7f72\u5c07\u8cac\u6210\u91d1\u7ba1\u6703\u7814\u64ec\u4fee\u6cd5\uff0c\u4ee5\u78ba\u7acb\u4fdd\u8cbb\u91d1\u984d\u7684\u8a08\u7a05\u57fa\u790e\u3002<\/p><p><span style=\"color: #008080;\"><strong>\u53c3.<\/strong>\u00a0<strong>\u5370\u82b1\u7a05<\/strong><\/span><\/p><p>\u5370\u82b1\u7a05\u662f\u63a1\u6191\u8b49\u70ba\u8ab2\u5fb5\u7bc4\u570d\u53ca\u8a08\u7a05\u57fa\u790e\uff0c\u76ee\u524d\u4fdd\u8cbb\u9700\u7e73\u7d0d\u4e4b\u5370\u82b1\u7a05\u662f\u4ee5\u4fdd\u96aa\u696d\u8005\u4fdd\u8cbb\u6536\u64da\u7576\u4f5c\u4f9d\u64da\uff0cIFRS 17\u9069\u7528\u5f8c\u76ee\u524d\u96d6\u7a3d\u5fb5\u4f5c\u696d\u4e26\u4e0d\u5f71\u97ff\uff0c\u4f46\u82e5\u8a18\u5e33\u76f8\u95dc\u6191\u8b49\u6709\u8b8a\uff0c\u4e5f\u9808\u9023\u5e36\u8abf\u6574\u5370\u82b1\u7a05\u7684\u8a08\u7b97\u65b9\u5f0f\u3002<\/p><p>\u3000\u3000\u91d1\u7ba1\u6703\u4e5f\u91dd\u5c0dIFRS 17\u63d0\u51fa\u56db\u5927\u56e0\u61c9\uff0c\u7b2c\u4e00\u3001\u91d1\u7ba1\u6703\u8981\u6c42\u4fdd\u767c\u4e2d\u5fc3\u7c4c\u7d44\u5c08\u6848\u5e73\u53f0\uff0c\u5354\u52a9\u696d\u8005\u89e3\u6c7a\u63a5\u8ecc\u554f\u984c\uff1b\u7b2c\u4e8c\u3001\u4fdd\u96aa\u696d\u8005\u5fc5\u9808\u5b8c\u6210\u7cbe\u7b97\u3001\u8a08\u7b97\u5f15\u64ce\u53ca\u7e3d\u5e33\u7b49\u7cfb\u7d71\u9700\u6c42\u76e4\u9ede\uff1b\u7b2c\u4e09\u3001\u91d1\u7ba1\u7814\u64ec\u4fee\u6b63\u300c\u4fdd\u96aa\u696d\u5404\u7a2e\u6e96\u5099\u91d1\u63d0\u5b58\u8fa6\u6cd5\u300d\u53ca\u300c\u4fdd\u96aa\u696d\u8ca1\u52d9\u5831\u544a\u7de8\u88fd\u6e96\u5247\u300d\u5728\u5e74\u5e95\u4e4b\u524d\u5b8c\u6210\u6cd5\u5236\u7a0b\u5e8f\u8207\u76f8\u95dc\u6cd5\u898f\uff1b\u7b2c\u56db\u3001\u91d1\u7ba1\u6703\u6301\u7e8c\u53c3\u8207\u570b\u969b\u4fdd\u96aa\u76e3\u7406\u5b98\u5354\u6703\u4e4b\u6703\u8b70\uff0c\u53c3\u8003\u5176\u4ed6\u570b\u5bb6\u91d1\u878d\u653f\u7b56\u4f5c\u70ba\u4ed6\u5c71\u4e4b\u77f3\u3002<\/p><p>\u3000\u3000\u5433\u660e\u5100\u6703\u8a08\u5e2b\u63d0\u9192\u73fe\u884cIFRS 4\u9032\u5316\u81f3IFRS 17\u6e96\u5247\uff0c\u4ee5\u6703\u8a08\u6a19\u6e96\u4e0b\u5c0d\u4fdd\u96aa\u8ca0\u50b5\u8a08\u7b97\u7522\u751f\u5de8\u8b8a\uff0c\u4f8b\u5982\u8ca0\u50b5\u8861\u91cf\u6a21\u5f0f\u6709\u6240\u4e0d\u540c\uff0c\u4fdd\u96aa\u516c\u53f8\u6536\u53d6\u4fdd\u8cbb\u8a8d\u5217\u6536\u5165(\u542b\u63d0\u5b58\u6cd5\u5b9a\u6e96\u5099\u91d1)\uff0c\u4f46IFRS 17\u4e0b\u6240\u6536\u53d6\u4e4b\u4fdd\u8cbb\uff0c\u8a8d\u5217\u70ba\u4fdd\u96aa\u5408\u7d04\u8ca0\u50b5\uff0c\u672a\u4f86\u4fdd\u96aa\u6536\u5165\u8a8d\u5217\u6703\u53d6\u6c7a\u65bc\u8861\u91cf\u6a21\u578b\u7684\u6536\u5165\u91cb\u653e\u65b9\u5f0f\u3002\u81fa\u7063\u9810\u8a082026\u5e74\u5be6\u65bdIFRS 17\uff0c\u4fdd\u8cbb\u6536\u5165\u4e0d\u518d\u76f4\u63a5\u8a8d\u5217\u71df\u696d\u6536\u5165\uff0c\u6703\u4ee5\u7cbe\u7b97\u5047\u8a2d\u6240\u8a8d\u5217\u7684\u6700\u4f73\u4f30\u8a08\u8ca0\u50b5\u3001\u975e\u8ca1\u52d9\u98a8\u96aa\u8abf\u6574\u53ca\u5408\u7d04\u670d\u52d9\u908a\u969b\u6524\u92b7\u91cb\u653e\uff0c\u4e0d\u50c5\u5c0d\u65bc\u653f\u5e9c\u8ab2\u7a05\u6a5f\u95dc\u8a08\u7a05\u7522\u751f\u56b4\u53b2\u6311\u6230\uff0c\u5c0d\u4f01\u696d\u8ca1\u52d9\u55ae\u4f4d\u7bc0\u7a05\u4e5f\u884d\u751f\u51fa\u6f5b\u5728\u98a8\u96aa\u3002<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a493788 elementor-section-boxed elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-equal-height-no\" data-id=\"a493788\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ca0c96c\" data-id=\"ca0c96c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3720b03 elementor-widget elementor-widget-text-editor\" data-id=\"3720b03\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p style=\"text-align: right;\">2023\/05\/24<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u300cIFRS 17\u300d\u7684\u7a05\u52d9\u53cd\u601d \u4f5c\u8005: \u8521\u54f2\u660e \u570b\u969b\u8ca1\u52d9\u5831\u5c0e\u6e96\u5247(International Financial Reporting Standards\uff0c IFRS\uff09\u63d0\u51faIFRS 17\u300c\u4fdd\u96aa\u5408\u7d04\u300d\uff0c\u85c9\u6b64\u898f\u7bc4\u4fdd\u96aa\u5408\u7d04\u8861\uf97e\u53ca\u8868\u9054\u4e4b\u6703\u8a08\u8655\uf9e4\u6e96\u5247\uff0c\u4ee5\u6b64\u754c\u5b9a\u570b\u969b\u4e4b\u9593\u80fd\u6709\u4e00\u5957\u6703\u8a08\u6a19\u6e96\uff0c\u514d\u9664\u5404\u570b\u9015\u81ea\u5efa\u7acb\u622a\u7136\u4e0d\u540c\u65bd\u884c\u6cd5\u5247\uff0c\u8b93\u4f7f\u7528\u8005\u5c0d\u4fdd\u96aa\u696d\u7684\u8ca1\u52d9\uf9fa\u6cc1\u53ca\u7d93\u71df\u6210\u6548\u4e00\u76ee\u4e86\u7136\u3002 \u3000\u3000\u4fdd\u96aa\u5408\u7d04\u4f9d\u7167\u73fe\ufa08\u6703\u8a08\u8655\uf9e4\u662f\u63a1\uf9d0\u4f3c\u73fe\uf90a\u57fa\u790e\u5f62\u5f0f\u8655\uf9e4\uff0c\u4f7f\u5176\u8ca1\u52d9\u5831\u5c0e\u5225\u65bc\u5176\u4ed6\u7522\u696d\uff0c\u800c\u4ee5\u9577\u671f\u696d\u52d9\u7279\u6027(\u5305\u542b\u76c8\u8667)\u7121\u6cd5\u6709\u6548\u63a7\u7ba1\uff0c\u8ca0\u50b5\u7ba1\uf9e4\u98a8\u96aa(\u80c3\u7d0d\u5b9a\u7fa9)\u96e3\u4ee5\u5168\u9762\uf918\u5be6\uff0c\u5df2\u7d93\u9020\u6210\u4fdd\u96aa\u7522\u696d\u7121\u6cd5\u5065\u5168\u767c\u5c55\u3002 \u3000\u3000\u5229\u5b89\u9054\u5e73\u548c\u806f\u5408\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240\u5433\u660e\u5100\u6703\u8a08\u5e2b\u8a8d\u70baIFRS 17\u6e96\u5247\u5f15\u9818\u300c\u6703\u8a08\u5236\u5ea6\u300d\u8207\u300c\u6e05\u511f\u5236\u5ea6\u300d\u9081\u5411\u6a19\u6e96\uff0c\u800c\u91d1\u7ba1\u6703\u8981\u6c42\u4fdd\u767c\u4e2d\u5fc3\u7d71\u6574\u7814\u64ec\u73fe\u884c\u7a05\u8ce6\u76f8\u95dc\u898f\u5b9a\uff0c\u9810\u8a08\u5e74\u5e95\u4e4b\u524d\u63d0\u51fa\u5177\u9ad4\u5efa\u8b70\uff0c\u964d\u4f4e\u8ca1\u653f\u90e8\u9580\u8ce6\u7a05\u5f71\u97ff\u5c64\u9762\uff0c\u4f46\u53ef\u5148\u5f9e\u71df\u6240\u7a05\u3001\u71df\u696d\u7a05\u3001\u5370\u82b1\u7a05\u5207\u5165\u63a2\u8a0e\u3002 \u58f9.\u00a0\u71df\u6240\u7a05 \u71df\u6240\u7a05\u53ef\u6e1b\u8f15\u516c\u53f8\u300c\u5e33\u52d9\u6838\u92b7\u300d\u53ca\u300c\u7a05\u52d9\u7533\u8acb\u300d\u7684\u4f5c\u696d\u6d41\u7a0b\uff0c\u552f\u6709\u5c07\u8ca1\u52d9\u6703\u8a08\u8207\u7a05\u52d9\u8655\u7406\u76f8\u4e92\u5c0d\u7167\u4e14\u4e00\u81f4\u898f\u5283\uff0c IFRS 17\u9069\u7528\u958b\u5e33\u8abf\u6574\u6578\u5b57\u4ee5\u53ca\u8ab2\u5fb5\u71df\u5229\u4e8b\u696d\u6240\u5f97\u7a05\u53ca\u672a\u5206\u914d\u76c8\u9918\u7684\u5f71\u97ff\uff0c\u8ce6\u7a05\u7f72\u4e5f\u5c07\u8981\u6c42\u91d1\u7ba1\u6703\u53ca\u4f01\u696d\u4e3b\u901a\u76e4\u4e86\u89e3\uff0c\u4ee5\u7cbe\u7c21\u4f01\u696d\u7a05\u52d9\u5e33\u52d9\u898f\u5283\u70ba\u51fa\u767c\u9ede\u4f5c\u70ba\u56e0\u61c9\u3002 \u8cb3.\u00a0\u71df\u696d\u7a05 \u71df\u696d\u7a05\u4ee5\u92b7\u552e\u984d\u8a8d\u5b9a\u70ba\u8a08\u7a05\u57fa\u790e\uff0c\u73fe\u884c\u662f\u4ee5\u4fdd\u8cbb\u6536\u5165\u6e1b\u9664\u76f8\u95dc\u8cac\u4efb\u6e96\u5099\u91d1\u5f8c\u8a08\u7b97(\u5236\u5ea6\u504f\u5411\u73fe\u91d1\u8a08\u91cf)\uff0cIFRS 17\u9069\u7528\u5f8c\u4f7f\u4fdd\u55ae\u6536\u5165\u8a8d\u5217\u65b9\u5f0f\u5c07\u8207\u4ee5\u5f80\u5927\u76f8\u9015\u5ead\uff0c\u8ce6\u7a05\u7f72\u5c07\u8cac\u6210\u91d1\u7ba1\u6703\u7814\u64ec\u4fee\u6cd5\uff0c\u4ee5\u78ba\u7acb\u4fdd\u8cbb\u91d1\u984d\u7684\u8a08\u7a05\u57fa\u790e\u3002 \u53c3.\u00a0\u5370\u82b1\u7a05 \u5370\u82b1\u7a05\u662f\u63a1\u6191\u8b49\u70ba\u8ab2\u5fb5\u7bc4\u570d\u53ca\u8a08\u7a05\u57fa\u790e\uff0c\u76ee\u524d\u4fdd\u8cbb\u9700\u7e73\u7d0d\u4e4b\u5370\u82b1\u7a05\u662f\u4ee5\u4fdd\u96aa\u696d\u8005\u4fdd\u8cbb\u6536\u64da\u7576\u4f5c\u4f9d\u64da\uff0cIFRS 17\u9069\u7528\u5f8c\u76ee\u524d\u96d6\u7a3d\u5fb5\u4f5c\u696d\u4e26\u4e0d\u5f71\u97ff\uff0c\u4f46\u82e5\u8a18\u5e33\u76f8\u95dc\u6191\u8b49\u6709\u8b8a\uff0c\u4e5f\u9808\u9023\u5e36\u8abf\u6574\u5370\u82b1\u7a05\u7684\u8a08\u7b97\u65b9\u5f0f\u3002 \u3000\u3000\u91d1\u7ba1\u6703\u4e5f\u91dd\u5c0dIFRS 17\u63d0\u51fa\u56db\u5927\u56e0\u61c9\uff0c\u7b2c\u4e00\u3001\u91d1\u7ba1\u6703\u8981\u6c42\u4fdd\u767c\u4e2d\u5fc3\u7c4c\u7d44\u5c08\u6848\u5e73\u53f0\uff0c\u5354\u52a9\u696d\u8005\u89e3\u6c7a\u63a5\u8ecc\u554f\u984c\uff1b\u7b2c\u4e8c\u3001\u4fdd\u96aa\u696d\u8005\u5fc5\u9808\u5b8c\u6210\u7cbe\u7b97\u3001\u8a08\u7b97\u5f15\u64ce\u53ca\u7e3d\u5e33\u7b49\u7cfb\u7d71\u9700\u6c42\u76e4\u9ede\uff1b\u7b2c\u4e09\u3001\u91d1\u7ba1\u7814\u64ec\u4fee\u6b63\u300c\u4fdd\u96aa\u696d\u5404\u7a2e\u6e96\u5099\u91d1\u63d0\u5b58\u8fa6\u6cd5\u300d\u53ca\u300c\u4fdd\u96aa\u696d\u8ca1\u52d9\u5831\u544a\u7de8\u88fd\u6e96\u5247\u300d\u5728\u5e74\u5e95\u4e4b\u524d\u5b8c\u6210\u6cd5\u5236\u7a0b\u5e8f\u8207\u76f8\u95dc\u6cd5\u898f\uff1b\u7b2c\u56db\u3001\u91d1\u7ba1\u6703\u6301\u7e8c\u53c3\u8207\u570b\u969b\u4fdd\u96aa\u76e3\u7406\u5b98\u5354\u6703\u4e4b\u6703\u8b70\uff0c\u53c3\u8003\u5176\u4ed6\u570b\u5bb6\u91d1\u878d\u653f\u7b56\u4f5c\u70ba\u4ed6\u5c71\u4e4b\u77f3\u3002 \u3000\u3000\u5433\u660e\u5100\u6703\u8a08\u5e2b\u63d0\u9192\u73fe\u884cIFRS 4\u9032\u5316\u81f3IFRS 17\u6e96\u5247\uff0c\u4ee5\u6703\u8a08\u6a19\u6e96\u4e0b\u5c0d\u4fdd\u96aa\u8ca0\u50b5\u8a08\u7b97\u7522\u751f\u5de8\u8b8a\uff0c\u4f8b\u5982\u8ca0\u50b5\u8861\u91cf\u6a21\u5f0f\u6709\u6240\u4e0d\u540c\uff0c\u4fdd\u96aa\u516c\u53f8\u6536\u53d6\u4fdd\u8cbb\u8a8d\u5217\u6536\u5165(\u542b\u63d0\u5b58\u6cd5\u5b9a\u6e96\u5099\u91d1)\uff0c\u4f46IFRS 17\u4e0b\u6240\u6536\u53d6\u4e4b\u4fdd\u8cbb\uff0c\u8a8d\u5217\u70ba\u4fdd\u96aa\u5408\u7d04\u8ca0\u50b5\uff0c\u672a\u4f86\u4fdd\u96aa\u6536\u5165\u8a8d\u5217\u6703\u53d6\u6c7a\u65bc\u8861\u91cf\u6a21\u578b\u7684\u6536\u5165\u91cb\u653e\u65b9\u5f0f\u3002\u81fa\u7063\u9810\u8a082026\u5e74\u5be6\u65bdIFRS 17\uff0c\u4fdd\u8cbb\u6536\u5165\u4e0d\u518d\u76f4\u63a5\u8a8d\u5217\u71df\u696d\u6536\u5165\uff0c\u6703\u4ee5\u7cbe\u7b97\u5047\u8a2d\u6240\u8a8d\u5217\u7684\u6700\u4f73\u4f30\u8a08\u8ca0\u50b5\u3001\u975e\u8ca1\u52d9\u98a8\u96aa\u8abf\u6574\u53ca\u5408\u7d04\u670d\u52d9\u908a\u969b\u6524\u92b7\u91cb\u653e\uff0c\u4e0d\u50c5\u5c0d\u65bc\u653f\u5e9c\u8ab2\u7a05\u6a5f\u95dc\u8a08\u7a05\u7522\u751f\u56b4\u53b2\u6311\u6230\uff0c\u5c0d\u4f01\u696d\u8ca1\u52d9\u55ae\u4f4d\u7bc0\u7a05\u4e5f\u884d\u751f\u51fa\u6f5b\u5728\u98a8\u96aa\u3002 2023\/05\/24<\/p>\n","protected":false},"author":5,"featured_media":20662,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[101],"tags":[],"class_list":["post-18097","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting-principle"],"rttpg_featured_image_url":{"full":["https:\/\/www.reanda.tw\/wp-content\/uploads\/2023\/05\/20240513_2-14-scaled.jpg",2560,1447,false],"landscape":["https:\/\/www.reanda.tw\/wp-content\/uploads\/2023\/05\/20240513_2-14-scaled.jpg",2560,1447,false],"portraits":["https:\/\/www.reanda.tw\/wp-content\/uploads\/2023\/05\/20240513_2-14-scaled.jpg",2560,1447,false],"thumbnail":["https:\/\/www.reanda.tw\/wp-content\/uploads\/2023\/05\/20240513_2-14-150x150.jpg",150,150,true],"medium":["https:\/\/www.reanda.tw\/wp-content\/uploads\/2023\/05\/20240513_2-14-300x170.jpg",300,170,true],"large":["https:\/\/www.reanda.tw\/wp-content\/uploads\/2023\/05\/20240513_2-14-1024x579.jpg",800,452,true],"1536x1536":["https:\/\/www.reanda.tw\/wp-content\/uploads\/2023\/05\/20240513_2-14-1536x868.jpg",1536,868,true],"2048x2048":["https:\/\/www.reanda.tw\/wp-content\/uploads\/2023\/05\/20240513_2-14-2048x1158.jpg",2048,1158,true],"slider-bg":["https:\/\/www.reanda.tw\/wp-content\/uploads\/2023\/05\/20240513_2-14-1600x600.jpg",1600,600,true],"card-grid":["https:\/\/www.reanda.tw\/wp-content\/uploads\/2023\/05\/20240513_2-14-600x900.jpg",600,900,true],"card-list":["https:\/\/www.reanda.tw\/wp-content\/uploads\/2023\/05\/20240513_2-14-600x700.jpg",600,700,true],"tenweb_optimizer_mobile":["https:\/\/www.reanda.tw\/wp-content\/uploads\/2023\/05\/20240513_2-14-scaled.jpg",600,339,false],"tenweb_optimizer_tablet":["https:\/\/www.reanda.tw\/wp-content\/uploads\/2023\/05\/20240513_2-14-scaled.jpg",768,434,false]},"rttpg_author":{"display_name":"Crystal","author_link":"https:\/\/www.reanda.tw\/en\/author\/crystal\/"},"rttpg_comment":0,"rttpg_category":"<a href=\"https:\/\/www.reanda.tw\/en\/category\/insights\/accounting-principle\/\" rel=\"category tag\">Accounting<\/a>","rttpg_excerpt":"\u300cIFRS 17\u300d\u7684\u7a05\u52d9\u53cd\u601d \u4f5c\u8005: \u8521\u54f2\u660e \u570b\u969b\u8ca1\u52d9\u5831\u5c0e\u6e96\u5247(International Financial Reporting Standards\uff0c IFRS\uff09\u63d0\u51faIFRS 17\u300c\u4fdd\u96aa\u5408\u7d04\u300d\uff0c\u85c9\u6b64\u898f\u7bc4\u4fdd\u96aa\u5408\u7d04\u8861\uf97e\u53ca\u8868\u9054\u4e4b\u6703\u8a08\u8655\uf9e4\u6e96\u5247\uff0c\u4ee5\u6b64\u754c\u5b9a\u570b\u969b\u4e4b\u9593\u80fd\u6709\u4e00\u5957\u6703\u8a08\u6a19\u6e96\uff0c\u514d\u9664\u5404\u570b\u9015\u81ea\u5efa\u7acb\u622a\u7136\u4e0d\u540c\u65bd\u884c\u6cd5\u5247\uff0c\u8b93\u4f7f\u7528\u8005\u5c0d\u4fdd\u96aa\u696d\u7684\u8ca1\u52d9\uf9fa\u6cc1\u53ca\u7d93\u71df\u6210\u6548\u4e00\u76ee\u4e86\u7136\u3002 \u3000\u3000\u4fdd\u96aa\u5408\u7d04\u4f9d\u7167\u73fe\ufa08\u6703\u8a08\u8655\uf9e4\u662f\u63a1\uf9d0\u4f3c\u73fe\uf90a\u57fa\u790e\u5f62\u5f0f\u8655\uf9e4\uff0c\u4f7f\u5176\u8ca1\u52d9\u5831\u5c0e\u5225\u65bc\u5176\u4ed6\u7522\u696d\uff0c\u800c\u4ee5\u9577\u671f\u696d\u52d9\u7279\u6027(\u5305\u542b\u76c8\u8667)\u7121\u6cd5\u6709\u6548\u63a7\u7ba1\uff0c\u8ca0\u50b5\u7ba1\uf9e4\u98a8\u96aa(\u80c3\u7d0d\u5b9a\u7fa9)\u96e3\u4ee5\u5168\u9762\uf918\u5be6\uff0c\u5df2\u7d93\u9020\u6210\u4fdd\u96aa\u7522\u696d\u7121\u6cd5\u5065\u5168\u767c\u5c55\u3002 \u3000\u3000\u5229\u5b89\u9054\u5e73\u548c\u806f\u5408\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240\u5433\u660e\u5100\u6703\u8a08\u5e2b\u8a8d\u70baIFRS 17\u6e96\u5247\u5f15\u9818\u300c\u6703\u8a08\u5236\u5ea6\u300d\u8207\u300c\u6e05\u511f\u5236\u5ea6\u300d\u9081\u5411\u6a19\u6e96\uff0c\u800c\u91d1\u7ba1\u6703\u8981\u6c42\u4fdd\u767c\u4e2d\u5fc3\u7d71\u6574\u7814\u64ec\u73fe\u884c\u7a05\u8ce6\u76f8\u95dc\u898f\u5b9a\uff0c\u9810\u8a08\u5e74\u5e95\u4e4b\u524d\u63d0\u51fa\u5177\u9ad4\u5efa\u8b70\uff0c\u964d\u4f4e\u8ca1\u653f\u90e8\u9580\u8ce6\u7a05\u5f71\u97ff\u5c64\u9762\uff0c\u4f46\u53ef\u5148\u5f9e\u71df\u6240\u7a05\u3001\u71df\u696d\u7a05\u3001\u5370\u82b1\u7a05\u5207\u5165\u63a2\u8a0e\u3002 \u58f9.\u00a0\u71df\u6240\u7a05 \u71df\u6240\u7a05\u53ef\u6e1b\u8f15\u516c\u53f8\u300c\u5e33\u52d9\u6838\u92b7\u300d\u53ca\u300c\u7a05\u52d9\u7533\u8acb\u300d\u7684\u4f5c\u696d\u6d41\u7a0b\uff0c\u552f\u6709\u5c07\u8ca1\u52d9\u6703\u8a08\u8207\u7a05\u52d9\u8655\u7406\u76f8\u4e92\u5c0d\u7167\u4e14\u4e00\u81f4\u898f\u5283\uff0c IFRS 17\u9069\u7528\u958b\u5e33\u8abf\u6574\u6578\u5b57\u4ee5\u53ca\u8ab2\u5fb5\u71df\u5229\u4e8b\u696d\u6240\u5f97\u7a05\u53ca\u672a\u5206\u914d\u76c8\u9918\u7684\u5f71\u97ff\uff0c\u8ce6\u7a05\u7f72\u4e5f\u5c07\u8981\u6c42\u91d1\u7ba1\u6703\u53ca\u4f01\u696d\u4e3b\u901a\u76e4\u4e86\u89e3\uff0c\u4ee5\u7cbe\u7c21\u4f01\u696d\u7a05\u52d9\u5e33\u52d9\u898f\u5283\u70ba\u51fa\u767c\u9ede\u4f5c\u70ba\u56e0\u61c9\u3002 \u8cb3.\u00a0\u71df\u696d\u7a05 \u71df\u696d\u7a05\u4ee5\u92b7\u552e\u984d\u8a8d\u5b9a\u70ba\u8a08\u7a05\u57fa\u790e\uff0c\u73fe\u884c\u662f\u4ee5\u4fdd\u8cbb\u6536\u5165\u6e1b\u9664\u76f8\u95dc\u8cac\u4efb\u6e96\u5099\u91d1\u5f8c\u8a08\u7b97(\u5236\u5ea6\u504f\u5411\u73fe\u91d1\u8a08\u91cf)\uff0cIFRS 17\u9069\u7528\u5f8c\u4f7f\u4fdd\u55ae\u6536\u5165\u8a8d\u5217\u65b9\u5f0f\u5c07\u8207\u4ee5\u5f80\u5927\u76f8\u9015\u5ead\uff0c\u8ce6\u7a05\u7f72\u5c07\u8cac\u6210\u91d1\u7ba1\u6703\u7814\u64ec\u4fee\u6cd5\uff0c\u4ee5\u78ba\u7acb\u4fdd\u8cbb\u91d1\u984d\u7684\u8a08\u7a05\u57fa\u790e\u3002 \u53c3.\u00a0\u5370\u82b1\u7a05 \u5370\u82b1\u7a05\u662f\u63a1\u6191\u8b49\u70ba\u8ab2\u5fb5\u7bc4\u570d\u53ca\u8a08\u7a05\u57fa\u790e\uff0c\u76ee\u524d\u4fdd\u8cbb\u9700\u7e73\u7d0d\u4e4b\u5370\u82b1\u7a05\u662f\u4ee5\u4fdd\u96aa\u696d\u8005\u4fdd\u8cbb\u6536\u64da\u7576\u4f5c\u4f9d\u64da\uff0cIFRS 17\u9069\u7528\u5f8c\u76ee\u524d\u96d6\u7a3d\u5fb5\u4f5c\u696d\u4e26\u4e0d\u5f71\u97ff\uff0c\u4f46\u82e5\u8a18\u5e33\u76f8\u95dc\u6191\u8b49\u6709\u8b8a\uff0c\u4e5f\u9808\u9023\u5e36\u8abf\u6574\u5370\u82b1\u7a05\u7684\u8a08\u7b97\u65b9\u5f0f\u3002 \u3000\u3000\u91d1\u7ba1\u6703\u4e5f\u91dd\u5c0dIFRS 17\u63d0\u51fa\u56db\u5927\u56e0\u61c9\uff0c\u7b2c\u4e00\u3001\u91d1\u7ba1\u6703\u8981\u6c42\u4fdd\u767c\u4e2d\u5fc3\u7c4c\u7d44\u5c08\u6848\u5e73\u53f0\uff0c\u5354\u52a9\u696d\u8005\u89e3\u6c7a\u63a5\u8ecc\u554f\u984c\uff1b\u7b2c\u4e8c\u3001\u4fdd\u96aa\u696d\u8005\u5fc5\u9808\u5b8c\u6210\u7cbe\u7b97\u3001\u8a08\u7b97\u5f15\u64ce\u53ca\u7e3d\u5e33\u7b49\u7cfb\u7d71\u9700\u6c42\u76e4\u9ede\uff1b\u7b2c\u4e09\u3001\u91d1\u7ba1\u7814\u64ec\u4fee\u6b63\u300c\u4fdd\u96aa\u696d\u5404\u7a2e\u6e96\u5099\u91d1\u63d0\u5b58\u8fa6\u6cd5\u300d\u53ca\u300c\u4fdd\u96aa\u696d\u8ca1\u52d9\u5831\u544a\u7de8\u88fd\u6e96\u5247\u300d\u5728\u5e74\u5e95\u4e4b\u524d\u5b8c\u6210\u6cd5\u5236\u7a0b\u5e8f\u8207\u76f8\u95dc\u6cd5\u898f\uff1b\u7b2c\u56db\u3001\u91d1\u7ba1\u6703\u6301\u7e8c\u53c3\u8207\u570b\u969b\u4fdd\u96aa\u76e3\u7406\u5b98\u5354\u6703\u4e4b\u6703\u8b70\uff0c\u53c3\u8003\u5176\u4ed6\u570b\u5bb6\u91d1\u878d\u653f\u7b56\u4f5c\u70ba\u4ed6\u5c71\u4e4b\u77f3\u3002 \u3000\u3000\u5433\u660e\u5100\u6703\u8a08\u5e2b\u63d0\u9192\u73fe\u884cIFRS 4\u9032\u5316\u81f3IFRS 17\u6e96\u5247\uff0c\u4ee5\u6703\u8a08\u6a19\u6e96\u4e0b\u5c0d\u4fdd\u96aa\u8ca0\u50b5\u8a08\u7b97\u7522\u751f\u5de8\u8b8a\uff0c\u4f8b\u5982\u8ca0\u50b5\u8861\u91cf\u6a21\u5f0f\u6709\u6240\u4e0d\u540c\uff0c\u4fdd\u96aa\u516c\u53f8\u6536\u53d6\u4fdd\u8cbb\u8a8d\u5217\u6536\u5165(\u542b\u63d0\u5b58\u6cd5\u5b9a\u6e96\u5099\u91d1)\uff0c\u4f46IFRS 17\u4e0b\u6240\u6536\u53d6\u4e4b\u4fdd\u8cbb\uff0c\u8a8d\u5217\u70ba\u4fdd\u96aa\u5408\u7d04\u8ca0\u50b5\uff0c\u672a\u4f86\u4fdd\u96aa\u6536\u5165\u8a8d\u5217\u6703\u53d6\u6c7a\u65bc\u8861\u91cf\u6a21\u578b\u7684\u6536\u5165\u91cb\u653e\u65b9\u5f0f\u3002\u81fa\u7063\u9810\u8a082026\u5e74\u5be6\u65bdIFRS 17\uff0c\u4fdd\u8cbb\u6536\u5165\u4e0d\u518d\u76f4\u63a5\u8a8d\u5217\u71df\u696d\u6536\u5165\uff0c\u6703\u4ee5\u7cbe\u7b97\u5047\u8a2d\u6240\u8a8d\u5217\u7684\u6700\u4f73\u4f30\u8a08\u8ca0\u50b5\u3001\u975e\u8ca1\u52d9\u98a8\u96aa\u8abf\u6574\u53ca\u5408\u7d04\u670d\u52d9\u908a\u969b\u6524\u92b7\u91cb\u653e\uff0c\u4e0d\u50c5\u5c0d\u65bc\u653f\u5e9c\u8ab2\u7a05\u6a5f\u95dc\u8a08\u7a05\u7522\u751f\u56b4\u53b2\u6311\u6230\uff0c\u5c0d\u4f01\u696d\u8ca1\u52d9\u55ae\u4f4d\u7bc0\u7a05\u4e5f\u884d\u751f\u51fa\u6f5b\u5728\u98a8\u96aa\u3002 2023\/05\/24","_links":{"self":[{"href":"https:\/\/www.reanda.tw\/en\/wp-json\/wp\/v2\/posts\/18097","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.reanda.tw\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.reanda.tw\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.reanda.tw\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.reanda.tw\/en\/wp-json\/wp\/v2\/comments?post=18097"}],"version-history":[{"count":0,"href":"https:\/\/www.reanda.tw\/en\/wp-json\/wp\/v2\/posts\/18097\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.reanda.tw\/en\/wp-json\/wp\/v2\/media\/20662"}],"wp:attachment":[{"href":"https:\/\/www.reanda.tw\/en\/wp-json\/wp\/v2\/media?parent=18097"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.reanda.tw\/en\/wp-json\/wp\/v2\/categories?post=18097"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.reanda.tw\/en\/wp-json\/wp\/v2\/tags?post=18097"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}