¿Qué es Ajuste de Riesgo?
Ajuste de Riesgo A quantitative allowance in insurance accounting and actuarial reserving that reflects the uncertainty in the amount and timing of insurance cash flows, ensuring that liabilities are valued prudently.
Source: CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework
How is “Ajuste de Riesgo” Used in Practice?
La NIIF 17 exige que se informe un ajuste de riesgo separado que represente la compensación por la incertidumbre en riesgos no financieros.
Certification Exam Relevance
Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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¿Qué es Ajuste de Riesgo?
A quantitative allowance in insurance accounting and actuarial reserving that reflects the uncertainty in the amount and timing of insurance cash flows, ensuring that liabilities are valued prudently.
Where can I learn this term for free?
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