法定会計とは？
法定会計 The accounting principles and methods prescribed by insurance regulators for financial reporting. Statutory accounting emphasizes solvency and conservative valuation of assets and liabilities. Required for regulatory filings in most jurisdictions.
Source: CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework
How is “法定会計” Used in Practice?
法定会計では、保険会社が監督当局の定めた慎重な評価基準で資産と負債を報告する必要があります。
Certification Exam Relevance
Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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法定会計とは？
The accounting principles and methods prescribed by insurance regulators for financial reporting. Statutory accounting emphasizes solvency and conservative valuation of assets and liabilities. Required for regulatory filings in most jurisdictions.
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