Qu'est-ce que Comptabilité d’Ombre ?
Comptabilité d’Ombre 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 “Comptabilité d’Ombre” Used in Practice?
La comptabilité d’ombre garantit que l’impact des variations des engagements envers les assurés se reflète dans l’évaluation des actifs concernés des contrats avec participation.
Certification Exam Relevance
Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
Learn “Comptabilité d’Ombre” Free with Termify
Master Comptabilité d’Ombre and 4,071+ professional terms with native pronunciation, IPA transcriptions and career quizzes. 100% free, forever.
Download Free for iOSFrequently Asked Questions
Qu'est-ce que Comptabilité d’Ombre ?
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.
Where can I learn this term for free?
Termify is a 100% free professional English app that teaches Comptabilité d’Ombre and 4,071+ other industry terms with native pronunciation, IPA transcriptions and career quizzes. Available on iOS in 23 languages. No subscription, no credit card required.
Last updated: