O que e Ajuste de Risco?
Ajuste de Risco A quantitative allowance in insurance accounting and actuarial reserving that reflects the uncertainty in the amount and timing of insurance cash flows, ensuring that liabilities are valued prudently.
Source: CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework
How is “Ajuste de Risco” Used in Practice?
A IFRS 17 exige a divulgação separada do ajuste de risco, representando a compensação pela incerteza no risco não financeiro.
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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O que e Ajuste de Risco?
A quantitative allowance in insurance accounting and actuarial reserving that reflects the uncertainty in the amount and timing of insurance cash flows, ensuring that liabilities are valued prudently.
Where can I learn this term for free?
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