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Insurance

محاسبة الظل

An accounting method under IFRS 17 that allows changes in insurance contract liabilities, recognized in equity, to be reflected in related assets, such as policyholder participation features.

Quick answer: An accounting method under IFRS 17 that allows changes in insurance contract liabilities, recognized in equity, to be reflected in related assets, such as policyholder participation features.

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Quick answer

An accounting method under IFRS 17 that allows changes in insurance contract liabilities, recognized in equity, to be reflected in related assets, such as policyholder participation features.

Why it matters

محاسبة الظل matters because it supports clear communication in Insurance contexts for Financial Analysts, Bankers, and Traders. It also connects to aviation training and exam language such as CFA, ACCA, and FRM.

Editorial context

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Questions and answers

Questions and answers

What is محاسبة الظل?

In this glossary, محاسبة الظل refers to: An accounting method under IFRS 17 that allows changes in insurance contract liabilities, recognized in equity, to be reflected in related assets, such as policyholder participation features.

How is محاسبة الظل used in finance?

In finance communication, this term appears in contexts such as: "تضمن محاسبة الظل أن تأثير التغيرات في التزامات حملة الوثائق ينعكس في قياس الأصول ذات الصلة للعقود المشاركة."

Why does محاسبة الظل matter in finance?

محاسبة الظل matters because it supports clear communication in Insurance contexts for Financial Analysts, Bankers, and Traders. It also connects to aviation training and exam language such as CFA, ACCA, and FRM.

Who uses محاسبة الظل?

محاسبة الظل is mainly used by Financial Analysts, Bankers, and Traders.

What category does محاسبة الظل belong to?

In this glossary, محاسبة الظل is grouped under Insurance. Related pages in this category explain adjacent procedures, commands and operational concepts.

Where does this definition come from?

This definition is sourced from CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework and published by Protermify Finance as a static finance reference page.

Definition

An accounting method under IFRS 17 that allows changes in insurance contract liabilities, recognized in equity, to be reflected in related assets, such as policyholder participation features.

Operational example

Shadow accounting ensures that the impact of changes in policyholder liabilities is mirrored in the measurement of related assets for participating contracts.

Localized term

محاسبة الظل

Localized example

تضمن محاسبة الظل أن تأثير التغيرات في التزامات حملة الوثائق ينعكس في قياس الأصول ذات الصلة للعقود المشاركة.

Definition language

English reference definition

Source

CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework

Category

Insurance

Exam relevance

  • CFA
  • ACCA
  • FRM

Target audience

  • Financial Analysts
  • Bankers
  • Traders

Related terms

Use the related links below to continue through connected finance terminology.

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