如何评价 IFRS 17 保险合同新准则(Insurance Contracts)?

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而 中国版IFRS 17 是 《企业会计准则第25号——保险合同》,是由 财政部会计司 于 2020年12月发布, 上市保险公司将从2023年1月1日开始实施,其他保险公司将从2026年1月1日开始实施(鼓励提前)。. 新《准则》和现行使用的保险合同会计准则有着很大的区别,有 ...


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