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Insurance

Kế toán bóng

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

Kế toán bóng 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 Kế toán bóng?

In this glossary, Kế toán bóng 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 Kế toán bóng used in finance?

In finance communication, this term appears in contexts such as: "Kế toán bóng đảm bảo tác động của thay đổi nghĩa vụ hợp đồng với người tham gia được phản ánh vào tài sản liên quan."

Why does Kế toán bóng matter in finance?

Kế toán bóng 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 Kế toán bóng?

Kế toán bóng is mainly used by Financial Analysts, Bankers, and Traders.

What category does Kế toán bóng belong to?

In this glossary, Kế toán bóng 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

Kế toán bóng

Localized example

Kế toán bóng đảm bảo tác động của thay đổi nghĩa vụ hợp đồng với người tham gia được phản ánh vào tài sản liên quan.

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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