Ministry of Finance, Provisions on the Accounting Treatment of Insurance Contracts
财政部保险合同相关会计处理规定
Accounting treatment of hybrid insurance contracts clarified.
Issue: March 2010
CLP Reference: 3100/09.12.22
Promulgated: 22 December 2009
Keywords (click to search):
insurance contracts
accounting treatment
insurance risks
Issued: December 22 2009
Applicability: Insurance companies shall start implementing these Provisions when they prepare their 2009 annual financial reports (Article 4).
Main contents: The Provisions set out the accounting treatment for the split of hybrid insurance...
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