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Insurance

Aquisição 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

Aquisição 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 Aquisição diferida?

In this glossary, Aquisição 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 Aquisição diferida used in finance?

In finance communication, this term appears in contexts such as: "Os custos de aquisição diferida são capitalizados e amortizados sistematicamente durante o período da apólice segundo as normas contábeis de seguros."

Why does Aquisição diferida matter in finance?

Aquisição 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 Aquisição diferida?

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

What category does Aquisição diferida belong to?

In this glossary, Aquisição 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

Aquisição diferida

Localized example

Os custos de aquisição diferida são capitalizados e amortizados sistematicamente durante o período da apólice segundo as normas contábeis de seguros.

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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