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Thuật ngữ IFRS: Contractual service margin
Lợi nhuận cận biên từ hợp đồng
Chuẩn mực liên quan:
TDC
Ngày gửi: 13/09/2019
Lượt xem: 811
Cập nhật: 29/11/2024
Contractual service margin là gì?
Contractual service margin (Lợi nhuận cận biên từ hợp đồng) được định nghĩa là Một cấu phần của giá trị ghi sổ của tài sản hoặc nợ phải trả đối với nhóm hợp đồng bảo hiểm đại diện cho lợi nhuận chưa được hưởng mà công ty bảo hiểm sẽ ghi nhận khi cung cấp dịch vụ trong tương lai.
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