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Insurance

Was ist Aufgeschobene Akquisition?

Aufgeschobene Akquisition Insurance industry shorthand for 'Deferred Acquisition Costs'—expenses incurred to acquire new and renewal insurance contracts, capitalized and amortized over the contract period in accordance with regulatory accounting (e.g., IFRS 17, US SAP).

Source: CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework

How is “Aufgeschobene Akquisition” Used in Practice?

Aufgeschobene Akquisitionskosten werden gemäß den Versicherungsbuchhaltungsstandards aktiviert und über die Vertragslaufzeit abgeschrieben.

Certification Exam Relevance

CFAACCAFRM

Who Needs to Know This Term?

  • Financial Analysts
  • Bankers
  • Traders

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Frequently Asked Questions

Was ist Aufgeschobene Akquisition?

Insurance industry shorthand for 'Deferred Acquisition Costs'—expenses incurred to acquire new and renewal insurance contracts, capitalized and amortized over the contract period in accordance with regulatory accounting (e.g., IFRS 17, US SAP).

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