美国保险会计公报60号(FASNO.60)将保险契约分为短期性契约与长期性契约,这两种契约在保费认列、负债认列、未来保险给付(或赔款)与理赔成本等项目的会计处理上都各有所区分,各有其特点。但因美国保险公司多遵循一般公认会计原则(GAAP)编制财务报表,所以在会计处理方式上虽有差异,仍有迹可循。 American Insurance Accounting Bulletin No. 60 (FASNO.60) divides insurance contracts into short-term contracts and long-term contracts, both of which are based on such items as premium recognition, liability recognition, future insurance payments (or claims) and claims costs Accounting treatment all have their own distinction, each with its own characteristics. However, as American insurance companies generally follow the generally accepted accounting principles (GAAP) for the preparation of financial statements, there are still some differences in accounting treatment.