保险企业会计(accounting of insurance companies) 以保险会计主体的一种行业会计。保险企业是经营保险业务的经济组织。保险业务是一种特殊的业务,它是以集中起来的保险费建立保险基金,用于补偿因自然灾害外事故所造成的经济损失或对个人的死亡、伤残等给付保险金的一种方法。保险会计的对象是可以通过价值形式表现的保险业...
6Deferred taxes... 6 Income statement/surplus impact...8 Other GAAP/SSAP 101 differences...8October
Companies normally ‘lay-off’ a proportion of the risk by r e in s u r in g with other insurance, or specialist reinsurance, companies. The accounting for the reinsurance premiums paid, claims reimbursements received and commissions paid is effectively the mirror image of the accounting for th...
International Financial Reporting Standards (IFRS) 4, Insurance Contracts, mainly addresses the identification of insurance contracts by an entity that issues these contracts, which is not limited to insurance companies, and limited other recognition and measurement issues. A contract creates sufficient ins...
Forensic accounting utilizesaccounting, auditing, and investigative skills to examine the finances of an individual or business. Forensic accountants areCPAsthat look for evidence of crimes and commonly work for insurance companies, financial institutions, and law enforcement agencies. ...
This paper discusses international diversity in accounting for insurance contracts as reported under various Generally Accepted Accounting Principles (GAAP... PJM Klumpes,CD O'Brien,A Reibel - The Geneva Papers on Risk and Insurance - Issues and Practice 被引量: 13发表: 2009年 Was That Auditor's...
accounting- a convincing explanation that reveals basic causes; "he was unable to give a clear accounting for his actions" explanation,account- a statement that makes something comprehensible by describing the relevant structure or operation or circumstances etc.; "the explanation was very simple"; ...
While LDTI is mainly designed for traditional life and annuity insurers, captive insurance companies that underwrite or reinsure long-duration insurance contracts are also affected. Given the surge of reinsurers, particularly in the life and annuity space, establishing a presence in the Cayman Islands...
The article discusses issues on accounting of different pension schemes for employees in all major companies in Great Britain. Although almost all major British companies have some kind of a pension scheme for employees, the majority give only statutory details of directors' pension schemes and say ...
Why do insurance companies use SAP? Insurance commissioners require SAP because the insurance industry plays the odds when selling policies. A good example would be a general physician who pays a premium of $5,000 per month for a $5 million life insurance policy. The insurance companies know ...