第八讲国际会计准则与GAAP下的准备金.pptxVIP

IFRS4与GAAP下的准备金;内容;保险会计准则的分类;监管会计准则;通用会计准则;通用会计准则的作用;税收会计准则;GAAP与SAP的比较;GAAP与SAP的比较;通用会计准则;GAAP下的责任准备金;GAAP对假设的锁定;IFRS的产生背景;国际会计准则委员会 ;IFRS的实施进程;国际会计准则-保险会计 ;国际会计准则-保险会计;国际会计准则-保险会计;IFRS4;第二阶段的进展及IAA的建议;新会计准则的实施进程;Preliminary Views on Insurance Contracts;IAA 报告 ;IAA 报告;IAA 报告;IAA 报告;最优估计的现金流 ;最优估计的假设 ;Discount rates ;Unlinked discount rates;Risk free rate;Risk-free discount rates ;liquidity premium;Study on liquid premium ;Study on liquid premium;Linked (and related) obligations ;Risk Margin ;Desirable risk margin characteristics ;Risk margin;Quantile approaches ;Cost of capital method ;Cost of capital method;Discount-related risk margins ;Explicit assumptions ;Pooling and diversification ;Reference portfolio/entity concept ;risks to be considered ;Time horizon and risk perception ;IFRS\MCEV\solvency II;IFRS\MCEV\solvency II;Overview of valuation approaches;Measurement method;Best estimate