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Insurance

Adquisición diferida

Insurance industry shorthand for 'Deferred Acquisition Costs'—expenses incurred to acquire new and renewal insurance contracts, capitalized and amortized over the contract period in accordance with regulatory accounting (e.g., IFRS 17, US SAP).

Quick answer: Insurance industry shorthand for 'Deferred Acquisition Costs'—expenses incurred to acquire new and renewal insurance contracts, capitalized and amortized over the contract period in accordance with regulatory accounting (e.g., IFRS 17, US SAP).

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Quick answer

Insurance industry shorthand for 'Deferred Acquisition Costs'—expenses incurred to acquire new and renewal insurance contracts, capitalized and amortized over the contract period in accordance with regulatory accounting (e.g., IFRS 17, US SAP).

Why it matters

Adquisición diferida 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 Adquisición diferida?

In this glossary, Adquisición diferida refers to: Insurance industry shorthand for 'Deferred Acquisition Costs'—expenses incurred to acquire new and renewal insurance contracts, capitalized and amortized over the contract period in accordance with regulatory accounting (e.g., IFRS 17, US SAP).

How is Adquisición diferida used in finance?

In finance communication, this term appears in contexts such as: "Los costes de adquisición diferida se capitalizan y se amortizan sistemáticamente durante el periodo de la póliza según la normativa contable."

Why does Adquisición diferida matter in finance?

Adquisición diferida 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 Adquisición diferida?

Adquisición diferida is mainly used by Financial Analysts, Bankers, and Traders.

What category does Adquisición diferida belong to?

In this glossary, Adquisición diferida 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

Insurance industry shorthand for 'Deferred Acquisition Costs'—expenses incurred to acquire new and renewal insurance contracts, capitalized and amortized over the contract period in accordance with regulatory accounting (e.g., IFRS 17, US SAP).

Operational example

Deferred acquisition costs are capitalized and systematically expensed over the policy period as required by insurance accounting standards.

Localized term

Adquisición diferida

Localized example

Los costes de adquisición diferida se capitalizan y se amortizan sistemáticamente durante el periodo de la póliza según la normativa contable.

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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