Finance English
Insurance

O que e Contabilidade Sombra?

Contabilidade Sombra 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 “Contabilidade Sombra” Used in Practice?

A contabilidade sombra garante que o impacto das mudanças nas obrigações dos segurados seja refletido na mensuração dos ativos relacionados de contratos participantes.

Certification Exam Relevance

CFAACCAFRM

Who Needs to Know This Term?

  • Financial Analysts
  • Bankers
  • Traders

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Frequently Asked Questions

O que e Contabilidade Sombra?

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.

Where can I learn this term for free?

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