Что такое Теневая бухгалтерия?
Теневая бухгалтерия 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 “Теневая бухгалтерия” Used in Practice?
Теневая бухгалтерия обеспечивает отражение изменений в обязательствах перед страхователями в оценке соответствующих активов по договорам с участием.
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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Что такое Теневая бухгалтерия?
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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