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Insurance

บัญชีเงา

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

บัญชีเงา 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 บัญชีเงา?

In this glossary, บัญชีเงา 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 บัญชีเงา used in finance?

In finance communication, this term appears in contexts such as: "บัญชีเงาทำให้แน่ใจว่า ผลกระทบจากการเปลี่ยนแปลงหนี้สินต่อผู้ถือกรมธรรม์สะท้อนในสินทรัพย์ที่เกี่ยวข้องของสัญญาที่มีส่วนร่วม"

Why does บัญชีเงา matter in finance?

บัญชีเงา 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 บัญชีเงา?

บัญชีเงา is mainly used by Financial Analysts, Bankers, and Traders.

What category does บัญชีเงา belong to?

In this glossary, บัญชีเงา 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

บัญชีเงา

Localized example

บัญชีเงาทำให้แน่ใจว่า ผลกระทบจากการเปลี่ยนแปลงหนี้สินต่อผู้ถือกรมธรรม์สะท้อนในสินทรัพย์ที่เกี่ยวข้องของสัญญาที่มีส่วนร่วม

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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