国际保险会计准则的最新发展及对我国的影响——基于IFRS 17和IFRS 9

New Developments of International Accounting Standards IFRS 17 and IFRS 9, and the Impacts on Chinese Insurance Industry

中国采用了会计准则与国际财务报告准则实际持续趋同的路径。国际会计准则理事会IFRS 17与IFRS 9的发布与生效,将对中国保险行业的会计实务、财务信息、经营管理与战略等多方面产生重大影响与冲击。本文讨论国际保险会计准则最新变化对我国的影响,分析IFRS 17关于保险合同会计准则确认、计量与披露的重大调整,讨论IFRS 17与IFRS 9与我国当前会计实务的差异与影响,在此基础上讨论我国保险合同会计与保险公司所面临的改革与挑战。

China has adopted the path of actual convergence of accounting standards with International Financial Reporting Standards (IFRSs).The release of the IFRS 17 and IFRS 9 by the International Accounting Standard Board and their entry into force,will have significant impacts on Chinese insurance industry,including accounting practice,financial information,business management,strategy decision etc.This paper discusses the updates and contents of final version of IFRS 17 and IFRS 9,analyze their impacts and differenoes with the Accounting Standards for Business Enterprises applied to insurance enterprises in China.This paper also discusses the challenges faced by China's insurance enterprises in the context of international convergence of accounting standards.