日志
extracting an outstanding
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that many have investment properties is planted no longer meets the criteria of the original insurance contract definition.The new guidelines provided by insurance contract is divided into the original insurance contract and reinsurance contract, the contract according to the accounting standards for enterprises no. 26-reinsurance contract ", the insured shall bear the risk insurance, insurance contract is different from other of the main features of the contract, the name is insurance contract Louboutin Uk , but the actual security function of policy not ruled out, not as an insurance contract to measure, that is not as a premium income calculation.For both insurance risk and other risk contracts and require split processing, unless both can't distinguish or measured.Three, the provisions of the insurance contract classification standard and method of measure of the premium income of the new standard, the insurer shall, according to the original insurance contract in the extended period whether bear Canada Goose Jackets responsibility compensate pays insurance gold, and the insurance contract is divided into original insurance contract and the original insurance contract.Different kinds of insurance contract different nature, its insurance income measures also are not the same.A non-life insurance contract premium income amount shall be determined according to the contract of insurance amount;The life insurance premium charged by insurance contract premium income amount shall be according to the current charge premiums Canada Goose Outlet should be determined, andOne-time charge of life insurance premium of insurance contract premium income amount shall be according to a charge premium sure.Early termination of the original insurance contract, the insurer shall, in accordance with the original insurance contract shall calculate and determine the amount of return policy-holder, as a premium refund processing, and shall be recorded into the profits and losses of the current period.The new standards of the premium income of the recognition conditions Christian Louboutin Uk , but with the new accounting standards for enterprises no. 14,--of income, compared to the new criteria no will "related costs incurred or to be incurred can be measured in a reliable way" as one of the conditions of the premium income confirmation, not made it very clear to insurance risk whether there are big quantitative risk is defined.The current insurance in our country accounting system in the practice operation, in addition to savings insurance, a few non-life split the disposal, underwriter and insurant to Christian Louboutin Outlet sign the contract, including investment is concatenate insurance contract, the contract of insurance of share out bonus is almost as insurance contract processing;According to the new accounting standard, investment is concatenate insurance, insurance, and other investment share out bonus policy's income from the old premium income and get rid of statistics caliber.For example policy-holder insurance a 100 yuan of accident, once the insured acc Louboutin Outlet
