摘要
保险合同会计因保险合同的特殊性而成为当代财务会计的一个难点热点问题,对其进行规范也是近年来各国家会计准则制定机构努力的目标。国际会计准则理事会(IASB)作为国际财务报告准则的制定机构,近年来为了统一全球保险合同会计实务,对保险合同相关会计问题作了大量的研究、探讨和规范工作,取得了显著进展。本文系统介绍并总结了IASB在保险合同会计项目上的研究历程、最新进展,以及目前正在研究和探索的核心会计问题,进而对完善我国保险合同相关会计准则提出了若干对策。
Accounting for insurance contracts is one of the most typical and difficult issues in current financial accounting areas.Some of the major accounting standard - setters,especially the IASB,have made significant progress in research and standards setting of insurance contract accounting. This paper introduced the progresses made by the IASB on the insurance contract project and explored major relevant accounting issues.Finally, this paper addressed some countermeasures should be taken by China to resolve specific insurance accounting issues as well as to improve China's insurance accounting standards.
出处
《会计研究》
CSSCI
北大核心
2009年第7期22-29,共8页
Accounting Research
