Qu'est-ce que Acquisition différée ?
Acquisition différée 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 “Acquisition différée” Used in Practice?
Les coûts d’acquisition différés sont immobilisés et amortis systématiquement sur la durée du contrat selon les normes comptables d’assurance.
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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Download Free for iOSFrequently Asked Questions
Qu'est-ce que Acquisition différée ?
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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