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国际会计准则委员会(IASB)正在实施一个关于保险合同的会计项目,其目的在于使保险公司的资产负债表以公允价值来计量。保险负债的公允价值以市场脱手价格为计量基础,可由最优估计价值和风险市场价值边际两部分构成。本文以公允价值的计量理论为基础,提出资本成本法这种风险价值边际的核算方法,并以财产险保单为例探讨该方法的应用。
The International Accounting Standards Board (IASB) is implementing an accounting project on insurance contracts that aims to make the balance sheets of insurance companies measure at fair value. The fair value of insurance liabilities is measured based on the market sell-off price, which can be composed of the optimal evaluation value and the marginal market value of risk. Based on the measurement theory of fair value, this paper puts forward the method of accounting for the VaR, which is the capital cost method, and discusses the application of the method with the example of the property insurance policy.