Che cos'e Acquisizione differita?
Acquisizione differita 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 “Acquisizione differita” Used in Practice?
I costi di acquisizione differita sono capitalizzati e ammortizzati sistematicamente durante il periodo della polizza secondo gli standard contabili assicurativi.
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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Download Free for iOSFrequently Asked Questions
Che cos'e Acquisizione differita?
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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