国际保险会计准则的若干争论、应对与启示  

International Insurance Accountingg Standards:Concerns,Reponses and Implications

作　　者：陆建桥 Lu Jianqiao

机构地区：[1]国际会计准则理事会,E144HD

出　　处：《会计研究》2023年第1期4-22,共19页Accounting Research

摘　　要：保险会计是当代财务会计的一个难点热点问题。本文重点研究了国际保险会计准则制定的背景、历程及其主要内容,尤其是针对2017年《国际财务报告准则第17号——保险合同》发布后在国际社会引起的若干争议问题进行详细的分析和探讨,剖析了国际会计准则理事会对国际保险会计准则进行修订的动因、对策及其影响。文章最后结合保险会计的特性,就当代财务会计基本理论和财务报告发展趋势中涉及的会计计量单元、不确定性会计、复合合同会计、财务报告与资产负债匹配管理及风险管理的关系等问题作了进一步的理论思考和探讨,并对中国保险会计准则国际趋同及其实施等提出了建议。Insurance accounting is one of the most dfficult and challenging areas of contemporary financial accounting.The paper firstly introduces the background and main content of the first truly global insurance accounting standard,IFRS 17 Insurance Contracts.The paper then addresses the main concerns and challenges raised by the stakeholders worldwide after IFRS 17 was issued in 2017 and how the IASB responded to these concerns and chal-lenges,including amendments to the IFRS 17 and the reasons and effects of these amendments.The paper further explores several areas which may have implications on existing financial accounting theory and future financial reporting development as a result of insurance accounting standard setting.The pa-per finally makes suggestions on Chinese insurance accounting standard setting and its convergence with IFRS 17.

关 键 词：保险会计 国际财务报告准则 财务会计基本理论 中国会计准则国际趋同 

分 类 号：F840.4[经济管理—保险]