国际财务会计准则与GAAP管理知识分析 .pptx

IFRS4与GAAP下的准备金;内容;保险会计准则的分类;监管会计准则;通用会计准则;通用会计准则的作用;税收会计准则;GAAP与SAP的比较;GAAP与SAP的比较;通用会计准则;GAAP下的责任准备金;GAAP对假设的锁定;IFRS的产生背景;国际会计准则委员会 ;IFRS的实施进程;国际会计准则-保险会计 ;国际会计准则-保险会计;国际会计准则-保险会计;IFRS4;第二阶段的进展及IAA的建议;新会计准则的实施进程;Preliminary Views on Insurance Contracts;IAA 报告 ;IAA 报告;IAA 报告;IAA 报告;最优估计的现金流 ;最优估计的假设 ;Discount rates ;Unlinked discount rates;Risk free rate;Risk-free discount rates ;liquidity premium;Study on liquid premium ;Study on liquid premium;Linked (and related) obligations ;Risk Margin ;Desirable risk margin characteristics ;Risk margin;Quantile approaches ;Cost of capital method ;Cost of capital method;Discount-related risk margins ;Explicit assumptions ;Pooling and diversification ;Reference portfolio/entity concept ;risks to be considered ;Time horizon and risk perception ;IFRS\MCEV\solvency II;IFRS\MCEV\solvency II;Overview of valuation approaches;Measurement method;Best estimate;9、春去春又回，新桃换旧符。在那桃花盛开的地方，在这醉人芬芳的季节，愿你生活像春天一样阳光，心情像桃花一样美丽，日子像桃子一样甜蜜。7月-207月-20Thursday, July 16, 2020 10、人的志向通常和他们的能力成正比例。14:06:0414:06:0414:067/16/2020 2:06:04 PM 11、夫学须志也，才须学也，非学无以广才，非志无以成学。7月-2014:06:0414:06Jul-2016-Jul-20 12、越是无能的人，越喜欢挑剔别人的错儿。14:06:0414:06:0414:06Thursday, July 16, 2020 13、志不立，天下无可成之事。7月-207月-2014:06:0414:06:04July 16, 2020 14、Thank you very much for taking me with you on that splendid outing to London. It was the first time that I had seen the Tower or any of the other famous sights. If Id gone alone, I couldnt have seen nearly as much, because I wouldnt have known my way about. 。16 七月 20202:06:04 下午14:06:047月-20 15、会当凌绝顶，一览众山小。七月 202:06 下午7月-2014:06July 16, 2020 16、如果一个人不知道他要驶向哪头，那么任何风都不是顺风。2020/7/16 14:06:0414:06:0416 July 2020 17、一个人如果不到最高峰，他就没有片刻的安宁，他也就不会感到生命的恬静和光荣???2:06:04 下午2:06 下午14:06:047月-20