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...
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...
From the point of view of insurance companies, we consider issues like the potential increase in earnings volatility and changes in the cost of capital. From the point of view of the final investor, we consider liquidity and expected returns, stressing the role of behavioral models. Our ...
In North America, book value accounting for insurance companies is a basic tenet. For many, the very idea of replacing book value accounting with market-value accounting is heresy. However, a number of recent developments should help to motivate serious consideration of a market-value approach....
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...
Text EnglishEspañolDeutschFrançaisItalianoالعربية中文简体PolskiPortuguêsNederlandsNorskΕλληνικήРусскийTürkçeאנגלית 9 RegisterLog in Sign up with one click: Facebook Twitter Google Share on Facebook ...
This paper discussed the way how fair value accounting basis affected financial reporting system and structure of insurance companies.Fair value accounting has major impacts on many items of the financial reports,and therefore,affects the financial report itself.One of key factors involved is the evalu...
This paper studies accounting choice in 76 NYSE firms with persistent losses and dividend reductions (40% forced by binding covenants). We find that managers' accounting choices primarily reflect their firms' financial difficulties, rather than attempts to inflate income. Firms with and without binding...
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. ...
Cigna, a publicly-traded health insurance company, reported its bottom line for the year ending December 31, 2023, as $5.37 billion, a 21% decrease from the previous year. It recorded total revenues as $195.27 billion and total benefits and expenses as $186.73 billion, resulting in an income...