| 国际会计准则下的寿险责任准备金核算浅析 |
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| 引用本文： | 张明霞,高洋.国际会计准则下的寿险责任准备金核算浅析[J].中国对外贸易(英文版),2011(14). |
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| 作者姓名： | 张明霞 高洋 |
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| 作者单位： | 哈尔滨商业大学会计学院 |
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| 摘 要： | 随着社会发展步伐的加快,经济的迅速发展,政治、科技交流的不断加快,会计成为最受关注的职业,各国的会计准则也在不断地适应市场而变化,国际会计准则也不断修正,寿险责任金的核算成为了新的关注焦点,那么在国际会计准则下的寿险责任准备金的核算是什么样的呢?
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| 关 键 词： | 会计准则 寿险责任金 核算 浅析 |
International Accounting Standards under reserves for life insurance accounting Analysis |
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| Mingxia Zhang,Yang Gao.International Accounting Standards under reserves for life insurance accounting Analysis[J].China's Foreign Trade,2011(14). |
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| Authors: | Mingxia Zhang Yang Gao |
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| Institution: | Mingxia Zhang/Yang Gao |
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| Abstract: | With the accelerated pace of social development,rapid economic development,political,scientific and technological exchanges continue to increase faster,become the most talked about professional accounting,national accounting standards are constantly adapt to market change,international accounting standards have been amendment,responsibility for payment of life insurance accounting has become the new focus,then,under international accounting standards in the reserves for life insurance accounting islike? |
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| Keywords: | accounting standards for life insurance payments accounted for Analysis |
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