影子会计 是什么？
影子会计 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 “影子会计” Used in Practice?
影子会计确保保单持有人负债变动的影响反映在相关资产的计量中（参与型合同）。
Certification Exam Relevance
Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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影子会计 是什么？
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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