Kế toán bóng la gi?
Kế toán bóng 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 “Kế toán bóng” Used in Practice?
Kế toán bóng đảm bảo tác động của thay đổi nghĩa vụ hợp đồng với người tham gia được phản ánh vào tài sản liên quan.
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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Kế toán bóng la gi?
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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