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Thuật ngữ IFRS: Fulfilment cash flows
Dự phòng dòng tiền hoàn thành hợp đồng
Chuẩn mực liên quan:
TDC
Ngày gửi: 24/09/2019
Lượt xem: 277
Cập nhật: 29/11/2024
Fulfilment cash flows là gì?
Fulfilment cash flows (Dự phòng dòng tiền hoàn thành hợp đồng) được định nghĩa là Một ước tính rõ ràng, không thiên vị và có bình quân gia quyền (nghĩa là giá trị kỳ vọng) của giá trị hiện tại của dòng tiền ra trong tương lai trừ đi giá trị hiện tại của dòng tiền vào trong tương lai sẽ phát sinh khi công ty bảo hiểm thực hiện nghĩa vụ của hợp đồng bảo hiểm, cộng với dự phòng điều chỉnh rủi ro bảo hiểm.
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