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shi lun fei shou xian yuan bao xian he tong zhun bei jin hui ji chu li fang shi bian ge de li shi jin bu
Author(s): 
Pages: 68-71
Year: Issue:  1
Journal: Financial Accounting

Abstract: <正>目前,我国会计准则对非寿险原保险合同准备金按保险负债来确认、计量和披露,而本文所讨论的保险负债仅指非寿险原保险合同准备金,即未决赔款准备金和未到期责任准备金。未决赔款准备金包括已发生已报案未决赔款准备
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