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〈論文・報告〉保険契約に関する新たな国際財務報告基準IFRS17号について
https://kindai.repo.nii.ac.jp/records/19500
https://kindai.repo.nii.ac.jp/records/195003f4ae7fb-4aea-4a1b-aeb6-81571fd9d73c
名前 / ファイル | ライセンス | アクション |
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AA12013209-20180630-0001.pdf (1.1 MB)
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Item type | ☆紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2018-07-30 | |||||
タイトル | ||||||
タイトル | 〈論文・報告〉保険契約に関する新たな国際財務報告基準IFRS17号について | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | 〈PAPERS and REPORTS〉International Financial Reporting Standard 17 Insurance Contract | |||||
著者 |
姚, 小佳
× 姚, 小佳 |
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言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題 | 保険契約, IFRS4号, IFRS17号, 保険プロジェクト insurance contract, IFRS 4, IFRS 17, project on insurance contract |
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資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | departmental bulletin paper | |||||
著者(英) | ||||||
en | ||||||
Yao,Xiaojia | ||||||
著者 所属 | ||||||
近畿大学産業理工学部経営ビジネス学科; 准教授 | ||||||
著者所属(翻訳) | ||||||
Kindai University | ||||||
版 | ||||||
出版タイプ | NA | |||||
出版タイプResource | http://purl.org/coar/version/c_be7fb7dd8ff6fe43 | |||||
出版者 名前 | ||||||
出版者 | 近畿大学産業理工学部 | |||||
書誌情報 |
かやのもり:近畿大学産業理工学部研究報告 en : Reports of Faculty of Humanity-Oriented Science and Engineering, Kindai University 号 28, p. 1-11, 発行日 2018-06-30 |
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ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 13495801 | |||||
抄録 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | 〈Abstract〉IASB issued the new accounting IFRS 17 “Insurance Contract” covering recognition and measurement, presentation and disclosure, in 2017.IFRS 17 replaces IFRS 4 Insurance Contract that was issued in 2005. The objective of IFRS 17 is to provide a more useful and consistent accounting model for insurance contracts among entities issuing insurance contracts globally. This paper retrospected the progress of the discussion in the project on insurance contract, then clarified the overviews of IFRS 17 and finally, considered the characteristic and effects of IFRS 17. | |||||
フォーマット | ||||||
内容記述タイプ | Other | |||||
内容記述 | application/pdf |