Termify logo Protermify Finance Finance English glossary for finance professionals and learners.

Insurance

影子会计

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.

This term page is part of the Protermify Finance glossary and is published as static HTML for fast indexing and clear language coverage.

Languages

ArabicDeutschEnglishEspanolFrancaisHindiBahasa IndonesiaItalianoJapanesePortuguesRusskiyThaiTurkceVietnameseZhongwen

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

影子会计 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

This page is rendered as static HTML from source-backed terminology data so search engines and AI systems can parse the content without client-side code.

Questions and answers

Questions and answers

What is 影子会计?

In this glossary, 影子会计 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 影子会计 used in finance?

In finance communication, this term appears in contexts such as: "影子会计确保保单持有人负债变动的影响反映在相关资产的计量中（参与型合同）。"

Why does 影子会计 matter in finance?

影子会计 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 影子会计?

影子会计 is mainly used by Financial Analysts, Bankers, and Traders.

What category does 影子会计 belong to?

In this glossary, 影子会计 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

影子会计

Localized example

影子会计确保保单持有人负债变动的影响反映在相关资产的计量中（参与型合同）。

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.

Back to glossary

Termify Get Termify on the App Store OPEN
AI Free AI Search Source-backed aviation answers