Che cos'e Contabilità Ombra?
Contabilità Ombra 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 “Contabilità Ombra” Used in Practice?
La contabilità ombra assicura che l’impatto delle variazioni nelle passività verso gli assicurati sia riflesso nella valutazione delle attività correlate per i contratti partecipanti.
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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Che cos'e Contabilità Ombra?
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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