IASB和我国保险会计准则的比较分析:基于保险合同计量部分

The Comparative Analysis of IASB and China's Insurance Accounting Principles:Based on Measurement of Insurance Contracts

随着国际保险会计的迅速发展,我国保险行业的会计也深受国际潮流的影响。2010年8月,国际会计准则委员会(IASB)发布了《征求意见稿——保险合同》,进一步完善了保险会计的规定。我国财政部于2009年12月正式发布了《保险合同相关会计处理规定》。本文主要对IASB最新发布的IFRS 4征求意见稿——保险合同与我国保险会计准则中的保险合同计量部分进行了较为详细的比较分析,并讨论了新准则对我国保险实务的影响,望能为我国保险会计的发展提供一定的参考。

With the rapid development of international insurance accounting,the accounting of China＇s insurance industry is affected deeply by the international trend.In August 2010,the International Accounting Standard Board（IASB） issued the ＂Exposure Draft-Insurance Contracts＂,which further improved insurance accounting principles.In December 2009,China＇s Ministry of Finance issued ＂the Provisions on the Accounting Treatment Related to Insurance Contracts＂.The article mainly presents a detailed comparative analysis of measurement in the IFRS 4 Exposure Draft-Insurance Contracts issued lately by IASB and in China＇s insurance accounting principles,then gives a summary and discusses the impact of these principles on China＇s insurance practice.We hope to provide a reference for the development of China＇s insurance accounting.