{"id":196,"date":"2018-10-02T22:54:24","date_gmt":"2018-10-02T14:54:24","guid":{"rendered":"https:\/\/insurance.vincent-chen.com\/tw\/?p=196"},"modified":"2020-09-19T22:54:50","modified_gmt":"2020-09-19T14:54:50","slug":"ifrs-17%e6%96%b0%e5%88%b6-%e6%81%90%e8%a1%9d%e6%93%8a%e4%bf%9d%e9%9a%aa%e6%a5%ad","status":"publish","type":"post","link":"https:\/\/insurance.vincent-chen.com\/tw\/ifrs-17%e6%96%b0%e5%88%b6-%e6%81%90%e8%a1%9d%e6%93%8a%e4%bf%9d%e9%9a%aa%e6%a5%ad\/","title":{"rendered":"IFRS 17\u65b0\u5236 \u6050\u885d\u64ca\u4fdd\u96aa\u696d"},"content":{"rendered":"

\u3010\u7d93\u6fdf\u65e5\u5831\uff0f\u8a18\u8005\u8449\u61b6\u5982\uff0f\u53f0\u5317\u5831\u5c0e\u30112018-10-02<\/p>\n

\u570b\u969b\u6703\u8a08\u6e96\u5247IFRS17\u9810\u4f302021\u5e74\u4e0a\u8def\uff0c\u570b\u5167\u5ef6\u5f8c\u4e09\u5e74\u6700\u5feb2024\u5e74\u5c0e\u5165\uff0c\u56e0\u61c9\u4fdd\u96aa\u6703\u8a08\u6e96\u5247\uff0c\u4fdd\u96aa\u696d\u8005\u5c07\u9762\u81e8\u6975\u5927\u589e\u8cc7\u58d3\u529b\u8207\u8ca1\u52d9\u6e1b\u640d\uff0c\u9664\u4e86\u8981\u8d95\u8a2d\u7f6e\u5373\u6642\u8cc7\u8a0a\u7cfb\u7d71\u56e0\u61c9\u3001\u601d\u8003\u5982\u4f55\u89e3\u6c7a\u6b77\u53f2\u9ad8\u5229\u7387\u4fdd\u55ae\u5229\u5dee\u640d\u554f\u984c\u5916\uff0c\u4e5f\u6709\u696d\u8005\u60f3\u8981\u63d0\u65e9\u7528\u8f03\u9ad8\u5229\u7387\u7684\u4fdd\u55ae\u501f\u6b3e\u5229\u7387\u4f86\u300c\u5e73\u8861\u300d\u62db\u5f0f\uff0c\u53ef\u8aaa\u60f3\u7834\u4e86\u982d\u4f86\u964d\u4f4e\u5373\u5c07\u4f86\u8972\u7684\u5de8\u5927\u885d\u64ca\u3002<\/p>\n

<\/p>\n

\u4fdd\u767c\u4e2d\u5fc3\u8aaa\uff0c\u570b\u969b\u6703\u8a08\u6e96\u5247IFRS17\u9810\u5b9a2021\u5e741\u67081\u65e5\u5be6\u65bd\uff0c\u8207\u53f0\u7063\u4fdd\u96aa\u5e02\u5834\u6975\u76f8\u8fd1\u7684\u5357\u97d3\u5373\u9810\u4f30\uff0cIFRS17\u5c07\u9020\u6210\u5357\u97d3\u58fd\u96aa\u516c\u53f8\u589e\u8cc742\u5146\u97d3\u5143\uff08\u7d04\u65b0\u53f0\u5e631.13\u5146\u5143\uff09\uff0c\u4e14\u6709\u4e5d\u5bb6\u516c\u53f8\u53ef\u80fd\u9762\u81e8\u5de8\u984d\u589e\u8cc7\u6216\u88ab\u63a5\u7ba1\u3002<\/p>\n

\u4fdd\u96aa\u767c\u5c55\u4e2d\u5fc3\u8463\u4e8b\u9577\u6842\u5148\u8fb2\u65e5\u524d\u5373\u8aaa\uff0c\u53f0\u7063\u4ea6\u53ef\u80fd\u9762\u81e8\u540c\u6a23\u58d3\u529b\u3002\u4ed6\u6182\u5fc3\u5c0d\u53f0\u7063\u4fdd\u96aa\u696d\u885d\u64ca\u5927\uff0c\u8a8d\u70ba\u570b\u5167\u58fd\u96aa\u696d\u9700\u8981\u63d0\u65e9\u6e96\u5099\u3002<\/p>\n

\u58fd\u96aa\u516c\u53f8\u4ee5\u7d93\u71df\u9577\u671f\u4fdd\u55ae\u70ba\u4e3b\uff0c\u5fc5\u9808\u70ba\u672a\u4f86\u61c9\u5c65\u884c\u7684\u8cac\u4efb\u63d0\u5b58\u591a\u505a\u6e96\u5099\uff0c\u5305\u62ec\u8cac\u4efb\u6e96\u5099\u3001\u4fdd\u8cbb\u4e0d\u8db3\u6e96\u5099\u3001\u672a\u6eff\u671f\u4fdd\u8cbb\u6e96\u5099\u3001\u8ca0\u50b5\u9069\u8db3\u6e96\u5099\u3001\u8ce0\u6b3e\u6e96\u5099\u7b49\uff0cIFRS17\u88ab\u7a31\u70ba\u4fdd\u96aa\u696d\u9b54\u738b\u6703\u8a08\uff0c\u5c24\u5176\u662f\u5c0d\u65bc\u4e00\u4e9b\u5c0f\u578b\u4fdd\u96aa\u516c\u53f8\u9810\u8a08\u885d\u64ca\u975e\u5e38\u5927\uff0c\u4e3b\u8981\u5373\u5728\u6e96\u5099\u91d1\u7684\u8a08\u63d0\u4e0a\uff0c\u4fdd\u55ae\u8ca0\u50b5\u6539\u7528\u516c\u5141\u50f9\u683c\u8868\u9054\uff0c\u800c\u4e14\u8981\u6539\u4ee5\u73fe\u6642\u5c65\u7d04\u6a21\u578b\uff08Current Fulfillment Model\uff09\u3002<\/p>\n

\u6842\u5148\u8fb2\u89e3\u91cb\uff0c\u672a\u4f86\u4fdd\u96aa\u516c\u53f8\u5fc5\u9808\u4f9d\u73fe\u6642\u5e02\u5834\u8b8a\u6578\u53ca\u500b\u5225\u516c\u53f8\u7d93\u9a57\u503c\uff0c\u5982\u6298\u73fe\u7387\u3001\u6b7b\u4ea1\u7387\u3001\u7406\u8ce0\u7387\u53ca\u8cbb\u7528\u7387\u7b49\uff0c\u5728\u6bcf\u4e00\u8ca1\u5831\u65e5\uff08\u6bcf\u6708\uff09\u66f4\u65b0\u4fdd\u96aa\u5951\u7d04\u8ca0\u50b5\u8861\u91cf\u6a21\u578b\u4e4b\u5047\u8a2d\uff0c\u91cd\u65b0\u8861\u91cf\u4f30\u8a08\u4fdd\u96aa\u5408\u7d04\u8ca0\u50b5\uff0c\u5c07\u91cd\u5927\u5f71\u97ff\u8ca1\u5831\u4e4b\u6ce2\u52d5\uff0c\u5c0d\u65bc\u76ee\u524d\u7cbe\u7b97\u53ca\u8ca1\u5831\u7cfb\u7d71\u5f71\u97ff\u91cd\u5927\uff0c\u4fdd\u767c\u4e2d\u5fc3\u4eca\u5e74\u4e0a\u534a\u5e74\u5df2\u6210\u7acb\u76f8\u95dc\u5c08\u6848\u5c0f\u7d44\u56e0\u61c9\uff0c\u4e26\u7814\u64ec\u6bd4\u7167\u806f\u5fb5\u4e2d\u5fc3\u3001\u7d50\u7b97\u4e2d\u5fc3\uff0c\u8981\u5efa\u7f6e\u5c08\u5c6c\u4fdd\u96aa\u8cc7\u8a0a\u5171\u4eab\u5e73\u53f0\u7684\u300c\u91d1\u878d\u96f2\u300d\uff0c\u4ee5\u5927\u5e45\u964d\u4f4e\u4e2d\u5c0f\u4fdd\u96aa\u696d\u7684\u5efa\u7f6e\u6210\u672c\u3002<\/p>\n

\u6b64\u5916\uff0cIFRS17\u7684\u91cd\u8981\u7cbe\u795e\u4e3b\u8981\u662f\u5c07\u4fdd\u55ae\u8ca0\u50b5\u7528\u516c\u5141\u50f9\u683c\u8868\u9054\uff0c\u56e0\u6b64\u65e9\u5e74\u9ad8\u5229\u7387\u4fdd\u55ae\u7684\u5229\u5dee\u640d\uff0c\u5c31\u6703\u5728IFRS17\u4e0a\u8def\u5f8c\uff0c\u5c55\u73fe\u5728\u8ca1\u5831\u4e0a\uff0c\u53e6\u5916\u5982\u7121\u7406\u8ce0\u4e0a\u9650\u5065\u5eb7\u96aa\u7b49\uff0c\u90fd\u6703\u5f71\u97ff\u58fd\u96aa\u516c\u53f8\u7684\u8ca1\u5831\uff0c\u5c07\u9020\u6210\u91cd\u5927\u589e\u8cc7\u58d3\u529b\uff0c\u5fc5\u9808\u63d0\u65e9\u6e96\u5099\u53ca\u56e0\u61c9\u3002<\/p>\n

\u4f46\u4e5f\u6709\u58fd\u96aa\u696d\u8005\u6a02\u89c0\u8a8d\u70ba\uff0c\u300c\u6642\u9593\u80fd\u89e3\u6c7a\u4e00\u5207\u300d\uff0c\u5982\u65e5\u672c\u58fd\u96aa\u516c\u53f8\u5df2\u6f38\u812b\u96e2\u5229\u5dee\u640d\uff0c\u53f0\u7063\u5df2\u6709\u903e16\u5e74\u7684\u4f4e\u5229\u7387\u74b0\u5883\uff0c\u9019\u5e7e\u5e74\u7684\u4f4e\u5229\u7387\u4fdd\u55ae\u5df2\u53ef\u9069\u5ea6\u89e3\u6c7a\u5229\u5dee\u640d\u554f\u984c\uff0cIFRS17\u662f\u58d3\u529b\uff0c\u4f46\u4e0d\u6703\u81f4\u547d\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"

\u3010\u7d93\u6fdf\u65e5\u5831\uff0f\u8a18\u8005\u8449\u61b6\u5982\uff0f\u53f0\u5317\u5831\u5c0e\u30112018-10-02 \u570b\u969b\u6703\u8a08\u6e96\u5247IFRS17\u9810\u4f302021\u5e74\u4e0a\u8def\uff0c\u570b\u5167\u5ef6\u5f8c\u4e09… Read More »IFRS 17\u65b0\u5236 \u6050\u885d\u64ca\u4fdd\u96aa\u696d<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"nf_dc_page":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"neve_meta_sidebar":"","neve_meta_container":"","neve_meta_enable_content_width":"off","neve_meta_content_width":0,"neve_meta_title_alignment":"","neve_meta_author_avatar":"","neve_post_elements_order":"","neve_meta_disable_header":"","neve_meta_disable_footer":"","neve_meta_disable_title":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,2],"tags":[],"class_list":["post-196","post","type-post","status-publish","format-standard","hentry","category-taiwan","category-news"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/posts\/196","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/comments?post=196"}],"version-history":[{"count":1,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/posts\/196\/revisions"}],"predecessor-version":[{"id":197,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/posts\/196\/revisions\/197"}],"wp:attachment":[{"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/media?parent=196"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/categories?post=196"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/tags?post=196"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}