Apa itu Akuisisi Ditangguhkan?
Akuisisi Ditangguhkan 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 “Akuisisi Ditangguhkan” Used in Practice?
Biaya akuisisi yang ditangguhkan dikapitalisasi dan dibebankan secara sistematis selama masa polis sesuai standar akuntansi asuransi.
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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Apa itu Akuisisi Ditangguhkan?
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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