保险合同会计准则:IFRS 17与美国GAAP的比较研究  

Accounting Standards for Insurance Contracts:a Comparative Study of IFRS 17 and US GAAP

作　　者：陈洁怡 何流 骆佳 朱衡[1] Chen Jieyi;He Liu;Luo Jia;Zhu Heng

机构地区：[1]西南财经大学保险学院,四川成都611130

出　　处：《保险职业学院学报》2022年第2期81-87,共7页Journal of Insurance Professional College

摘　　要：2008年金融危机后,制定一套全球通用的高质量会计准则已然成为全球趋势。为了适应紧密联系的世界经济,我国也在不断地调整国内企业会计准则,稳步推进我国企业会计准则与国际会计准则趋同的改革策略。本文的目的在于比较国际财务报告准则IFRS 17(International Financial Report Standards)与美国一般公认会计准则GAAP(Generally Accepted Accounting Principles)对于保险会计处理的关键要求有何差异,以期分析国际保险业监管环境的当前格局,探究IFRS 17准则将对我国保险业带来的重大影响,从而为保险公司监管发展提供理论支撑。After the 2008 financial crisis,developing a global high-quality accounting standard has become a worldwide trend.Keeping pace with the world economy,China has been constantly adjusting its domestic accounting standards,to adapt to the international version.The purpose of this article is to compare the difference of the key insurance accounting treatments between the International Financial Report Standards(IFRS 17) and the US Generally Accepted Accounting Principles(GAAP),which contributes to the in-depth insight into the current international insurance supervision environment and the significant impact brought by IFRS 17 on China’s insurance industry,thus providing theoretical support for domestic insurance supervision.

关 键 词：IFRS 17 GAAP 保险合同会计准则 

分 类 号：F840.2[经济管理—保险]