摘要
国际会计准则理事会(IASB)于今年7月30日发布了保险合同会计准则征求意见稿,提出了履约现金流现值加剩余边际的保险合同准备金计量模式。本文系统介绍了该模式的主要内容及相关研究观点,分析了该模式存在的问题,并提出了改进建议。本文认为,该模式虽然能够提高保险公司准备金信息的有用性,但依然受到了传统精算理论的影响,没有完全遵循会计基本原则和方法。只有彻底摆脱精算理论的束缚,才能揭开保险合同准备金计量的面纱。
IASB issued Exposure Draft:Insurance Contracts on 30 July 2010,which proposes that an insurer should measure insurance contract liability by using a model based on the present value of fulfillment cash flows plus residual margin.This paper introduces the model and relevant views,analyzes the problems of the model,and puts forward suggestions.Although the model can enhance the usefulness of insurance reserve information,it is still confined by actuary theory and therefore does not fully comply with accounting principles.Only through erasing the trace of actuary theory can we finally unveil the truth in insurance contract reserve measurement.
出处
《会计研究》
CSSCI
北大核心
2010年第9期3-8,共6页
Accounting Research
