What is Acquisition différée?
In this glossary, Acquisition différée 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 Acquisition différée used in finance?
In finance communication, this term appears in contexts such as: "Les coûts d’acquisition différés sont immobilisés et amortis systématiquement sur la durée du contrat selon les normes comptables d’assurance."
Why does Acquisition différée matter in finance?
Acquisition différée 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 Acquisition différée?
Acquisition différée is mainly used by Financial Analysts, Bankers, and Traders.
What category does Acquisition différée belong to?
In this glossary, Acquisition différée 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.
