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Insurance

Comptabilité d’Ombre

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

Comptabilité d’Ombre 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 Comptabilité d’Ombre?

In this glossary, Comptabilité d’Ombre 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 Comptabilité d’Ombre used in finance?

In finance communication, this term appears in contexts such as: "La comptabilité d’ombre garantit que l’impact des variations des engagements envers les assurés se reflète dans l’évaluation des actifs concernés des contrats avec participation."

Why does Comptabilité d’Ombre matter in finance?

Comptabilité d’Ombre 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 Comptabilité d’Ombre?

Comptabilité d’Ombre is mainly used by Financial Analysts, Bankers, and Traders.

What category does Comptabilité d’Ombre belong to?

In this glossary, Comptabilité d’Ombre 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

Comptabilité d’Ombre

Localized example

La comptabilité d’ombre garantit que l’impact des variations des engagements envers les assurés se reflète dans l’évaluation des actifs concernés des contrats avec participation.

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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