Was ist Statutarische Buchführung?
Statutarische Buchführung The accounting principles and methods prescribed by insurance regulators for financial reporting. Statutory accounting emphasizes solvency and conservative valuation of assets and liabilities. Required for regulatory filings in most jurisdictions.
Source: CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework
How is “Statutarische Buchführung” Used in Practice?
Die statutarische Buchführung verpflichtet Versicherer, Vermögenswerte und Verbindlichkeiten nach konservativen Bewertungsregeln der Aufsichtsbehörde auszuweisen.
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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Was ist Statutarische Buchführung?
The accounting principles and methods prescribed by insurance regulators for financial reporting. Statutory accounting emphasizes solvency and conservative valuation of assets and liabilities. Required for regulatory filings in most jurisdictions.
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