【德国英文版】掌握 IFRS 17国际财务报告标准：会计与精算实施实用指南

基本信息

Erscheinungsdatum：01.12.2024

Verlagsort：Karlsruhe

Sprache：englisch

Maße：170 x 240 mm

ISBN-10： 3-96329-524-4 / 3963295244

ISBN-13：9783963295249

信息仅供参考，具体请以实物为准

书籍简介

IFRS 17 正在革新全球 140 多个司法管辖区的保险报告。这项强制性准则正在改变保险公司的运营方式，影响着所有主要的国际保险集团。随着 IFRS 17 逐渐成为新的规范，全面理解其原则和实施策略对于业内专业人士至关重要。

由 Sunil Kansal 和 Michael Winkler 合著的《驾驭 IFRS 17：会计与精算实施实用指南》一书，作为会计师和精算师的权威指导资源，占据着独特的地位。

尽管 IFRS 17 具有强制性，但仍有相当数量的保险机构距离全面实施还很远。许多机构刚刚迈过一开始的门槛，需要进行大量改进；即使是那些自认为已经全面实施 IFRS 17 的大型公司，也必须解决许多关键且存在争议的领域。本书深入探讨了这些复杂问题，提供了重要的见解和策略。

本书的主要特点包括：

●深入分析：阐明 IFRS 17 的原则和要求，帮助读者理解其背景、潜在陷阱和经验教训。

●实用指导：提供循序渐进的 IFRS 17 理解和​​实施方法，确保平稳过渡。

●全面覆盖：详细讨论如何利用 Solvency II 的工作成果、构建投资组合、现金流、折现、风险调整、合同服务利润率以及设计会计框架。

●专家见解：本书由行业领军人物撰写，汇集了丰富的实践经验和高水平的技术专长。

与其他仅关注会计视角或特定地区的出版物不同，《驾驭 IFRS 17》提供了一个整体视角，弥合了会计和精算实践之间的鸿沟。对于财务官、首席风险官、会计师、精算师、风险经理、市场分析师以及会计和精算学术机构的学生来说，这是一份不可或缺的资源。

IFRS 17 is revolutionizing insurance reporting across more than 140 jurisdictions worldwide. This mandatory standard is transforming how insurers operate, impacting all major international insurance groups. As IFRS 17 becomes the new norm, a comprehensive understanding of its principles and implementation strategies is crucial for professionals in the field.Navigating IFRS 17: A Practical Guide to Accounting & Actuarial Implementation, authored by Sunil Kansal and Michael Winkler, occupies a unique position as the definitive guidance resource for both accountants and actuaries. Despite IFRS 17 being mandatory, a significant number of insurance organizations are still far from full implementation. Many have just crossed the initial threshold and require substantial improvements, while even large companies that believe they have fully implemented IFRS 17 must address numerous critical and controversial areas. This book thoroughly tackles these complex issues, providing essential insights and strategies.Key features of the book include:- In-depth Analysis: Demystifying the principles and requirements of IFRS 17, enabling readers to comprehend its background, potential pitfalls, and lessons learned.- Practical Guidance: Providing a step-by-step approach to understanding and implementing IFRS 17, ensuring a smooth transition.- Comprehensive Coverage: Detailed discussions on leveraging Solvency II work, structuring portfolios, cash flows, discounting, risk adjustment, contractual service margin, and designing the accounting framework.- Expert Insights: Authored by industry leaders, the book offers insights from real-world experiences and high-level technical expertise.Unlike other publications that focus solely on the accounting perspective or specific regions,"Navigating IFRS 17" offers a holistic view that bridges the gap between accounting and actuarial practices. It is an indispensable resource for CFOs, CROs, accountants, actuaries, risk managers, market analysts, and students in accounting and actuarial academic institutions.

作者简介

Michael H. Winkler, Sunil K. Kansal (Autoren)