目标1.本国际财务报告准则的目标是在理事会完成保险合同项目第二阶段之前 ,规范所有签发保险合同的实体 (本国际财务报告准则称之为承保人 )对保险合同的财务报告。特别是 ,本国际财务报告准则要求 :( 1)承保人对保险合同的会计处理作有限的改进。( 2 )披露相关信息 ,明确和解 Goals 1. The objective of this IFRS is to regulate the financial reporting of all insurance contracts issued by an entity that issues an insurance contract (referred to as an insurer in this IFRS) prior to the completion of the second phase of the insurance contract project by the Board. In particular, this International Financial Reporting Standard requires: (1) The insurer has made limited improvements to the accounting treatment of insurance contracts. (2) disclosure of relevant information, clear reconciliation