| 保险合同会计——进展、反思与启示 |
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| 引用本文： | 彭玉龙.保险合同会计——进展、反思与启示[J].会计研究,2005(7):76-80. |
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| 作者姓名： | 彭玉龙 |
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| 作者单位： | 上海财经大学会计学院,200433 |
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| 摘 要： | 国际会计准则委员会近期发布的“国际财务报告准则第4号”(IFRS4)是保险合同会计第一阶段的成果。为了理解国际上保险合同会计的这一进展,本文首先从设问的角度界定了一个保险会计的框架;在此基础上,归纳和分析了IFRS4中的主要议题,并从概念与现实的权衡及会计错配两方面对其过渡特征进行了剖析;在界定的框架范围内,依据对IFRS4的分析评价,提出了我国保险会计规范中值得注意的几个问题。
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| 关 键 词： | 保险合同 保险会计 IFRS4 |
Accounting for Insurance Contracts: Progress and Implications |
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| Peng Yulong.Accounting for Insurance Contracts: Progress and Implications[J].Accounting Research,2005(7):76-80. |
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| Authors: | Peng Yulong |
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| Abstract: | The newly issued IFRS 4 by IASB is just the first stage of the insurance contract project.In order to understanding the progress of the insurance contract project made by IASB,this paper first lays out a framework of insurance accounting in the form of questioning,then summaries and analyzes the major issues in IFRS 4 based on the framework.Finally the paper raised some issues need to be addressed related to insurance accounting in China. |
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