Issues on Accounting Measurement of Life Insurance Liability in term of New Standard of Insurance Accounting
As new accounting standard (including new standard of assurance accounting) executed for four years and the outstanding problems of the aged and poor society indemnity,as well as the development of phase II of the international accounting standards on insurance contracts,accounting practice of life insurance in operation has been unable to meet the decision-making needs of accounting information users,which induces that the innovation of measurement of insurance liability is urgent.This paper first analyzes China?s basic norms for measurement of life insurance liabilities and problems,and then makes a comprehensive analysis and probes into the theoretical basis for measuring insurance liabilities,finally puts forward countermeasures in China.
CHU Liping
School of finance,Shanghai University of Finance and Economics,Shanghai,China,200433
国内会议
北京
英文
277-284
2011-07-24（万方平台首次上网日期，不代表论文的发表时间）