{"id":2014,"date":"2021-01-15T15:25:26","date_gmt":"2021-01-15T07:25:26","guid":{"rendered":"https:\/\/insurance.vincent-chen.com\/tw\/?p=2014"},"modified":"2024-06-12T13:10:36","modified_gmt":"2024-06-12T05:10:36","slug":"ifrs-17-%e8%99%a7%e6%90%8d%e6%80%a7%e5%90%88%e7%b4%84%e4%b9%8b%e6%9c%83%e8%a8%88%e8%99%95%e7%90%86%e5%8f%8a%e5%85%b6%e5%bd%b1%e9%9f%bf","status":"publish","type":"post","link":"https:\/\/insurance.vincent-chen.com\/tw\/ifrs-17-%e8%99%a7%e6%90%8d%e6%80%a7%e5%90%88%e7%b4%84%e4%b9%8b%e6%9c%83%e8%a8%88%e8%99%95%e7%90%86%e5%8f%8a%e5%85%b6%e5%bd%b1%e9%9f%bf\/","title":{"rendered":"IFRS 17 \u8667\u640d\u6027\u5408\u7d04\u4e4b\u6703\u8a08\u8655\u7406\u53ca\u5176\u5f71\u97ff"},"content":{"rendered":"<p>\u3010\u6703\u8a08\u7814\u7a76\u6708\u520a\u7b2c419\u671f\uff0f2020\u5e7410\u6708\u865f\uff0f\u9673\u8ce2\u5100\u30112021-01-15<\/p>\n<p>\u570b\u969b\u6703\u8a08\u6e96\u5247\u7406\u4e8b\u6703\uff08IASB\uff09\u65bc2017\u5e745\u670818\u65e5\u767c\u5e03\u570b\u969b\u8ca1\u52d9\u5831\u5c0e\u6e96\u5247\u7b2c17\u865f\u300c\u4fdd\u96aa\u5408\u7d04\u300d\uff08IFRS 17\uff09\u6700\u7d42\u7248\uff0c\u4e26\u5df2\u65bc2020\u5e746\u6708\u767c\u5e03\u6e96\u5247\u4e4b\u4fee\u6b63\u3002IFRS 17\u65bc\u4fdd\u96aa\u8ca0\u50b5\u4e4b\u8861\u91cf\u4e2d\u7d0d\u5165\u4e86\u640d\u5931\u7d44\u6210\u90e8\u5206\uff08Loss Component\uff09\u4e4b\u6982\u5ff5\uff0c\u6b64\u8209\u610f\u5728\u63d0\u4f9b\u6709\u95dc\u7522\u751f\u640d\u5931\u4e4b\u4fdd\u96aa\u5408\u7d04\u7fa4\u7d44\u4e4b\u5373\u6642\u8cc7\u8a0a\uff0c\u4e26\u8207\u570b\u969b\u8ca1\u52d9\u5831\u5c0e\u6e96\u5247\u7b2c15\u865f\u53ca\u570b\u969b\u6703\u8a08\u6e96\u5247\u7b2c37\u865f\u8a8d\u5217\u8667\u640d\u6027\u5408\u7d04\u4e4b\u640d\u5931\u8a8d\u5217\u6982\u5ff5\u4e00\u81f4\u3002\u7531\u65bc\u73fe\u884c\u4fdd\u96aa\u696d\u8ca1\u52d9\u5831\u8868\u6240\u9069\u7528\u4e4b\u570b\u969b\u8ca1\u52d9\u5831\u5c0e\u6e96\u5247\u7b2c4\u865f\u300c\u4fdd\u96aa\u5408\u7d04\u300d\uff08IFRS 4\uff09\u4e26\u7121\u6b64\u8861\u91cf\u4f5c\u6cd5\uff0c\u672c\u6587\u5c07\u91dd\u5c0dIFRS 17\u4e0b\u8667\u640d\u6027\u5408\u7d04\u4e4b\u6703\u8a08\u8655\u7406\u53ca\u5176\u65bc\u8ca1\u52d9\u5831\u8868\u4e4b\u8868\u9054\u63ed\u9732\u6240\u7522\u751f\u4e4b\u5f71\u97ff\u9032\u4e00\u6b65\u5206\u6790\u8207\u8aaa\u660e\u3002<!--more--><\/p>\n<p><img decoding=\"async\" src=\"\/images\/icon\/pdf.gif\" border=\"0\"> <a href=\"\/file\/ifrs\/pwc-ifrs-17-202101.pdf\" target=\"_blank\" rel=\"noopener\">IFRS 17 \u8667\u640d\u6027\u5408\u7d04\u4e4b\u6703\u8a08\u8655\u7406\u53ca\u5176\u5f71\u97ff<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u3010\u6703\u8a08\u7814\u7a76\u6708\u520a\u7b2c419\u671f\uff0f2020\u5e7410\u6708\u865f\uff0f\u9673\u8ce2\u5100\u30112021-01-15 \u570b\u969b\u6703\u8a08\u6e96\u5247\u7406\u4e8b\u6703\uff08IASB\uff09\u65bc2&hellip;&nbsp;<a href=\"https:\/\/insurance.vincent-chen.com\/tw\/ifrs-17-%e8%99%a7%e6%90%8d%e6%80%a7%e5%90%88%e7%b4%84%e4%b9%8b%e6%9c%83%e8%a8%88%e8%99%95%e7%90%86%e5%8f%8a%e5%85%b6%e5%bd%b1%e9%9f%bf\/\" class=\"\" rel=\"bookmark\">Read More &raquo;<span class=\"screen-reader-text\">IFRS 17 \u8667\u640d\u6027\u5408\u7d04\u4e4b\u6703\u8a08\u8655\u7406\u53ca\u5176\u5f71\u97ff<\/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":70,"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":[15],"tags":[],"class_list":["post-2014","post","type-post","status-publish","format-standard","hentry","category-ifrs17"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/posts\/2014","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=2014"}],"version-history":[{"count":3,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/posts\/2014\/revisions"}],"predecessor-version":[{"id":3443,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/posts\/2014\/revisions\/3443"}],"wp:attachment":[{"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/media?parent=2014"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/categories?post=2014"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/tags?post=2014"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}