シャドーアカウンティングとは?
シャドーアカウンティング 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 “シャドーアカウンティング” Used in Practice?
シャドーアカウンティングは、契約者責任の変化の影響が参加型契約における関連資産の評価に反映されることを保証します。
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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シャドーアカウンティングとは?
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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