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Thuật ngữ IFRS: Insurance acquisition cash flows
Dòng tiền liên quan đến khai thác hợp đồng bảo hiểm mới
Chuẩn mực liên quan:
TDC
Ngày gửi: 24/09/2019
Lượt xem: 261
Cập nhật: 29/11/2024
Insurance acquisition cash flows là gì?
Insurance acquisition cash flows (Dòng tiền liên quan đến khai thác hợp đồng bảo hiểm mới) được định nghĩa là Các dòng tiền phát sinh từ chi phí phát hành, thẩm định và khởi lập một nhóm hợp đồng bảo hiểm mà có thể phân bổ trực tiếp về danh mục hợp đồng bảo hiểm mà nhóm thuộc về. Các dòng tiền này có thể bao gồm các dòng tiền không thể phân bổ trực tiếp cho từng hợp đồng riêng lẻ hoặc từng nhóm hợp đồng bảo hiểm trong danh mục hợp đồng bảo hiểm đó.
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