论文部分内容阅读
保险合同会计因保险合同的特殊性而成为财务会计的一个难点热点问题,对其进行规范也是近年来各国家会计准则制定机构努力的目标。2010年7月,国际会计准则理事会(IASB)发布了《征求意见稿——保险合同》(ED),并与2012年12月发布了对征求意见稿的商讨决定,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》,试图使我国保险合同的会计处理与国际趋同。目前看来,我国保险会计准则中的许多规定同征求意见稿及最新发布的理事会决定的一致或相似,但两者也存在着一些差异,会计信息披露制度就是其中存在差异并值得研究的地方。
Due to the particularity of insurance contracts, insurance contract accounting has become a hot issue in financial accounting. Regulating it is also the goal of various national accounting standards-setting agencies in recent years. In July 2010, the International Accounting Standards Board (IASB) released the “Exposure Draft - Insurance Contract” (ED). In December 2012, it issued a consultation decision on the draft of the Exposure Draft to further improve the insurance accounting Provisions. In December 2009, China’s Ministry of Finance officially promulgated the Provisions on the Accounting Treatment of Insurance Contracts in an attempt to make the accounting treatment and international convergence of insurance contracts in our country. At present, many of China’s insurance accounting standards are identical or similar to the draft of the draft and the latest decision of the board of directors, but there are also some differences between the two. The system of accounting information disclosure is where there are differences and it is worth studying .