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Insurance

Chi phí hoãn ghi nhận

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

Chi phí hoãn ghi nhận 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 Chi phí hoãn ghi nhận?

In this glossary, Chi phí hoãn ghi nhận 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 Chi phí hoãn ghi nhận used in finance?

In finance communication, this term appears in contexts such as: "Chi phí hoãn ghi nhận được vốn hóa và phân bổ dần trong thời hạn hợp đồng theo chuẩn mực kế toán bảo hiểm."

Why does Chi phí hoãn ghi nhận matter in finance?

Chi phí hoãn ghi nhận 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 Chi phí hoãn ghi nhận?

Chi phí hoãn ghi nhận is mainly used by Financial Analysts, Bankers, and Traders.

What category does Chi phí hoãn ghi nhận belong to?

In this glossary, Chi phí hoãn ghi nhận 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

Chi phí hoãn ghi nhận

Localized example

Chi phí hoãn ghi nhận được vốn hóa và phân bổ dần trong thời hạn hợp đồng theo chuẩn mực kế toán bảo hiểm.

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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