繰延取得費とは？
繰延取得費 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 “繰延取得費” Used in Practice?
繰延取得費は保険会計基準に基づき、契約期間にわたり資産計上され、体系的に費用化されます。
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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繰延取得費とは？
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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