ما هو محاسبة الظل؟
محاسبة الظل An accounting method under IFRS 17 that allows changes in insurance contract liabilities, recognized in equity, to be reflected in related assets, such as policyholder participation features.
Source: CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework
How is “محاسبة الظل” Used in Practice?
تضمن محاسبة الظل أن تأثير التغيرات في التزامات حملة الوثائق ينعكس في قياس الأصول ذات الصلة للعقود المشاركة.
Certification Exam Relevance
Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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ما هو محاسبة الظل؟
An accounting method under IFRS 17 that allows changes in insurance contract liabilities, recognized in equity, to be reflected in related assets, such as policyholder participation features.
Where can I learn this term for free?
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