¿Qué es Contabilidad Sombra?
Contabilidad Sombra 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 “Contabilidad Sombra” Used in Practice?
La contabilidad sombra garantiza que el impacto de los cambios en los pasivos de los tomadores de pólizas se refleje en la medición de los activos relacionados en contratos con participación.
Certification Exam Relevance
Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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¿Qué es Contabilidad Sombra?
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.
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