O que e Aquisição diferida?
Aquisição diferida 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 “Aquisição diferida” Used in Practice?
Os custos de aquisição diferida são capitalizados e amortizados sistematicamente durante o período da apólice segundo as normas contábeis de seguros.
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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Download Free for iOSFrequently Asked Questions
O que e Aquisição diferida?
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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