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Insurance

Contabilidad Sombra

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

Contabilidad Sombra 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 Contabilidad Sombra?

In this glossary, Contabilidad Sombra 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 Contabilidad Sombra used in finance?

In finance communication, this term appears in contexts such as: "La contabilidad sombra garantiza que el impacto de los cambios en los pasivos de los tomadores de pólizas se refleje en la medición de los activos relacionados en contratos con participación."

Why does Contabilidad Sombra matter in finance?

Contabilidad Sombra 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 Contabilidad Sombra?

Contabilidad Sombra is mainly used by Financial Analysts, Bankers, and Traders.

What category does Contabilidad Sombra belong to?

In this glossary, Contabilidad Sombra 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

Contabilidad Sombra

Localized example

La contabilidad sombra garantiza que el impacto de los cambios en los pasivos de los tomadores de pólizas se refleje en la medición de los activos relacionados en contratos con participación.

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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