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图2IFRS17准则的愿景与变化
图2IFRS17准则的愿景与变化
行业数据
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图片格式:PNG
图片大小:257KB
图片尺寸:1711*909
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所属报告:
中国人寿保险行业I9&I17解读:基于财务报表探讨新会计准则的变化与影响-230315(37页).pdf
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相关数据
IFRS9及IFRS17联动分析
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行业数据
2025-08-04
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IFRS9&17利润
5oqx5q2J77yM5oiR5peg5rOV5o+Q5Y+W5Zu+54mH5Lit55qE5pWw5o2u5bm255Sf5oiQ6KGo5qC844CC
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行业数据
2023-04-18
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图20IFRS17准则下可以观察保险合同负债的结构变动
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行业数据
2023-03-28
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表7IFRS17准则下三类计量模型对比
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2023-03-28
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表1IFRS9与IFRS17主要变化内容及影响
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2023-03-28
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图14IFRS17准则通用模型下保险合同负债计量情况
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2023-03-28
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图2IFRS17准则的愿景与变化
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2023-03-28
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图14IFRS17准则通用模型下保险合同负债计量情况
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2023-03-16
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图20IFRS17准则下可以观察保险合同负债的结构变动
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2023-03-16
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表1IFRS9与IFRS17主要变化内容及影响
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行业数据
2023-03-16
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表7IFRS17准则下三类计量模型对比
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行业数据
2023-03-16
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IFRS17通过假设变动方式调整、以利源结构呈现,及亏损合同单独列示等方法提升利润表真实性
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行业数据
2023-03-06
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IFRS17下保险合同负债(或资产)采用及时利率计量
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行业数据
2023-03-06
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IFRS17下保费收入按权责发生制确认,剔除投资成分
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2023-03-06
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IFRS 17 的目的在于提升保险公司财报的横向可比性与盈利透明性。在原保险合同准则(IFRS 4)下,保险公司财报存在以下问题:1)跨区域可比性差。基于经济全球化的背景,各国的会计准则不尽相同,由于原则与方法的多样性,要想对国家间企业财务报表进行系统分析存在很大的困难。2)行业间可比性差。由于保险公司收入的确认与非保险金融公司有很大差异,例如保险公司收入中直接包含了收取的保费现金流,导致保险业与其他行业之间很难进行统一的比较。3)盈利透明度较低。对于寿险企业来讲,由于其主营业务期限具有长期性,当期利润受到精算假设影响较为显著,而现有报表下对于各类项目的实际确认与变动信息披露不足,与保险公司盈利模式亦不完全相符,难以通过报表直接观察企业真实经营情况。在此背景下 IFRS 17 被提出,希望建立一个一致的会计框架,通过重新厘定保险公司收入确认方法、调整报表格式等手段,提高保险公司财务报表的可比性和可读性。
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中国人寿保险行业I9&I17解读:基于财务报表探讨新会计准则的变化与影响-230315(37页).pdf
表9通用模型与浮动收费法的主要计量差异
表8新旧准则下保险公司收入科目的项目变化
表7IFRS17准则下三类计量模型对比
表6新旧准则下保险公司收入科目的项目变化
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