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Insurance

Отложенное приобретение

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

Отложенное приобретение 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 Отложенное приобретение?

In this glossary, Отложенное приобретение 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 Отложенное приобретение used in finance?

In finance communication, this term appears in contexts such as: "Отложенные затраты на приобретение капитализируются и списываются поэтапно в течение срока действия договора страхования в соответствии с бухгалтерскими стандартами страхования."

Why does Отложенное приобретение matter in finance?

Отложенное приобретение 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 Отложенное приобретение?

Отложенное приобретение is mainly used by Financial Analysts, Bankers, and Traders.

What category does Отложенное приобретение belong to?

In this glossary, Отложенное приобретение 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

Отложенное приобретение

Localized example

Отложенные затраты на приобретение капитализируются и списываются поэтапно в течение срока действия договора страхования в соответствии с бухгалтерскими стандартами страхования.

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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