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一、我国保险企业会计准则对分拆确认会计处理的要求按照现阶段我国保险企业会计准则的要求,在某些情况下,应当对原保险合同所包含的保险风险部分和其他风险部分进行分拆处理。例如,《企业会计准则第25号——原保险合同》(以下简称CAS 25)第五条规定,保险人与投保险人签订的合同,使保险人既承担保险风险又承担其他风险的,应当分别按下列情况进行处理:(1)保险风险部分和其他风险部分能够区分,并且能够单独计量的,可以将保险风险部分和其
First, China’s accounting standards for insurance companies spin-off recognition of accounting requirements According to the current stage of China’s accounting standards for insurance companies, under certain circumstances, the original insurance contracts should be part of the insurance risk and other risk part of the spin-off deal with. For example, Article 5 of the Accounting Standard for Business Enterprises No. 25 - Original Insurance Contract (hereinafter referred to as CAS 25) stipulates that if the contract signed by the insurer and the insurer causes the insurer to assume both the risk of insurance and the risk of other risks, Respectively, according to the following circumstances: (1) Insurance risk part and other risk part can be distinguished, and can be measured separately, the insurance risk part and its