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长期以来,世界各国对保险合同会计处理方式的规定各不相同。一方面,这使得很多跨国保险集团在编制合并财务报告时遇到了极大的困难;另一方面,它也使保险行业中的很多投资者对不同会计准则下同一家保险公司的财务报告结果迥异的现象倍感疑惑。正因如此,保险公司、投资者以及评级机构很早就呼吁在全球范围内建立一套统一的保险财务会计准则。国际会计准则理事会的主要目标正是开发和推广一套高质量的、易于理解的、可实施的全球公认的国际财务报告准则。
For a long time, the countries in the world have different regulations on the accounting treatment of insurance contracts. On the one hand, this has caused many multinational insurance companies to encounter great difficulties in preparing their consolidated financial statements. On the other hand, it has also caused many investors in the insurance industry to make very different financial reports of the same insurance company under different accounting standards The phenomenon of doubts. As a result, insurers, investors and rating agencies have long called for the establishment of a uniform set of insurance financial accounting standards around the world. The main objective of the IASB is to develop and promote a set of high-quality, easy-to-understand, implementable and globally accepted IFRSs.