Apa itu Akuntansi Bayangan?
Akuntansi Bayangan 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 “Akuntansi Bayangan” Used in Practice?
Akuntansi bayangan memastikan dampak perubahan kewajiban pemegang polis tercermin pada pengukuran aset terkait kontrak partisipasi.
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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Apa itu Akuntansi Bayangan?
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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