摘要
由于保险会计的特殊性和复杂性,各国的保险会计准则具有差异性。为统一国际保险会计准则,国际会计准则理事会(IASB)于2004年发布了第一阶段成果——《国际财务报告准则第4号——保险合同》(IFRS4)。随着第二阶段工作的推进,IASB分别于2010年和2013年发布征求意见稿,在全球范围内进行意见征集。本文主要针对2013年7月IFRS4最新征求意见稿进行内容评析,并与当前我国保险会计实务进行对比,探讨了此次征求意见可能会对我国保险业产生的影响及我国保险公司应作的准备。
Due to the particularity and complexity of insurance accounting, countries around the world have differ- ent accounting standards dealing with the insurance contract. To achieve a unified international insurance accounting standards, the International Accounting Standard Board （IASB） issued the International Financial Reporting Stand- ards No. 4 - Insurance Contracts （IFRS4） in 2004 ,which is the result of the phase-I working. With the advance of the phase-II working, IASB issued exposure drafts in 2010 and 2013 respectively ,collecting views around the world. This paper analyzed IFRS4＇ s latest exposure draft issued in July 2013, comparing it with China＇ s insurance ac- counting practices. Then it discussed the possible impacts made by China＇ s insurance companies. to China＇ s insurance industry and the preparations to be
出处
《保险研究》
CSSCI
北大核心
2014年第9期11-20,共10页
Insurance Studies
基金
2011年度教育部人文社会科学研究青年基金项目(项目批准号:11YJC630236)的资助
关键词
国际财务报告准则
保险合同
保险会计
International Financial Reporting Standards
insurance contract
insurance accounting
