{"id":2675,"date":"2023-03-13T10:54:54","date_gmt":"2023-03-13T02:54:54","guid":{"rendered":"https:\/\/insurance.vincent-chen.com\/tw\/?p=2675"},"modified":"2023-04-03T10:56:00","modified_gmt":"2023-04-03T02:56:00","slug":"%e3%80%88%e5%a3%bd%e9%9a%aa%e6%a5%ad%e6%b7%a8%e5%80%bc%e6%af%94%e3%80%89ifrs-17%e3%80%81ics-2-0-2026%e5%b9%b4%e4%b8%8a%e8%b7%af-%e6%9b%b4%e8%83%bd%e6%ba%96%e7%a2%ba%e5%8f%8d%e6%98%a0%e5%a3%bd%e9%9a%aa","status":"publish","type":"post","link":"https:\/\/insurance.vincent-chen.com\/tw\/%e3%80%88%e5%a3%bd%e9%9a%aa%e6%a5%ad%e6%b7%a8%e5%80%bc%e6%af%94%e3%80%89ifrs-17%e3%80%81ics-2-0-2026%e5%b9%b4%e4%b8%8a%e8%b7%af-%e6%9b%b4%e8%83%bd%e6%ba%96%e7%a2%ba%e5%8f%8d%e6%98%a0%e5%a3%bd%e9%9a%aa\/","title":{"rendered":"\u3008\u58fd\u96aa\u696d\u6de8\u503c\u6bd4\u3009IFRS 17\u3001ICS 2.0 2026\u5e74\u4e0a\u8def \u66f4\u80fd\u6e96\u78ba\u53cd\u6620\u58fd\u96aa\u696d\u9ad4\u8cea"},"content":{"rendered":"<p>\u3010\u81ea\u7531\u6642\u5831\uff0f\u8a18\u8005\u5433\u6b23\u606c\uff0f\u5c08\u984c\u5831\u5c0e\u30112023-03-13<\/p>\n<p>\u5c55\u671b\u672a\u4f86\uff0c\u6211\u570b\u4fdd\u96aa\u696d\u8ca1\u5831\u5c07\u57282026\u5e74\u5c07\u63a5\u8ecc\u300cIFRS 17\u865f\u516c\u5831\u300d\uff0c\u8207\u6b64\u540c\u6642\u300c\u570b\u969b\u4fdd\u96aa\u8cc7\u672c\u6a19\u6e96\uff08ICS\uff092.0\u300d\u4e5f\u5c07\u4e00\u4f75\u4e0a\u8def\uff1b\u6709\u58fd\u96aa\u696d\u8005\u5f37\u8abf\uff0c\u672a\u4f86\u4fdd\u96aa\u696d\u7684\u8cc7\u7522\u8ca0\u50b5\u8861\u91cf\u4e0d\u4e00\u81f4\uff0c\u5c07\u53ef\u7372\u5f97\u6539\u5584\uff0c\u4e5f\u66f4\u80fd\u6e96\u78ba\u53cd\u6620\u58fd\u96aa\u516c\u53f8\u7684\u7d93\u71df\u9ad4\u8cea\u3002\u5c46\u6642\uff0c\u662f\u5426\u9084\u9700\u8981\u6de8\u503c\u6bd4\u4f5c\u70ba\u76e3\u7406\u6a19\u6e96\uff1f<!--more--><\/p>\n<p>\u570b\u969b\u6703\u8a08\u6e96\u5247\u7406\u4e8b\u6703\u65bc2020\u5e746\u670825\u65e5\u6b63\u5f0f\u767c\u5e03IFRS 17\uff0c\u570b\u969b\u751f\u6548\u65e5\u70ba2023\u5e741\u67081\u65e5\uff0c\u4e0d\u904e\uff0c\u5728\u53f0\u7063\u65b9\u9762\uff0c\u91d1\u7ba1\u6703\u5e0c\u671b\u5148\u89c0\u5bdf\u570b\u5916\u5be6\u65bd\u72c0\u6cc1\uff0c\u914d\u5408\u6211\u570b\u60c5\u9069\u5ea6\u8abf\u6574\u56e0\u61c9\uff0c\u4e26\u7d66\u696d\u8005\u8f03\u5145\u88d5\u7684\u6e96\u5099\u6642\u9593\uff0c\u56e0\u6b64\uff0c\u8a02\u65bc2026\u5e741\u67081\u65e5\u958b\u59cb\u5be6\u65bd\u3002<\/p>\n<p><strong>\u63a5\u8eccIFRS 17 \u964d\u4f4e\u5229\u7387\u8b8a\u52d5\u5f71\u97ff<\/strong><br \/>\n\u5176\u4e2d\uff0cIFRS 17\u88ab\u8a8d\u70ba\uff0c\u53ef\u4ee5\u6539\u5584\u4fdd\u96aa\u696d\u8cc7\u7522\u8ca0\u50b5\u8861\u91cf\u4e0d\u4e00\u81f4\u7684\u73fe\u8c61\uff0c\u6e1b\u5c11\u5229\u7387\u8b8a\u52d5\u5c0d\u6de8\u503c\u7684\u5f71\u97ff\u3002<\/p>\n<p>\u58fd\u96aa\u696d\u4e3b\u7ba1\u8868\u793a\uff0c\u76ee\u524d\u6211\u570b\u4fdd\u96aa\u696d\u8ca1\u52d9\u5831\u544a\uff0c\u8cc7\u7522\u63a1\u7528IFRS 9\u4ee5\u516c\u5141\u50f9\u503c\u8861\u91cf\uff0c\u5229\u7387\u6ce2\u52d5\u5247\u9020\u6210\u8cc7\u7522\u50f9\u503c\u7684\u6ce2\u52d5\uff1b\u4f46\u8ca0\u50b5\u537b\u4ee5\u300c\u9396\u5b9a\u5229\u7387\u300d\u65b9\u5f0f\u8861\u91cf\u3002\u9020\u6210\u7684\u7d50\u679c\uff0c\u5728\u4f4e\u5229\u7387\u74b0\u5883\u4e0b\uff0c\u7121\u6cd5\u78ba\u4fdd\u672a\u4f86\u6e05\u511f\u80fd\u529b\uff1b\u5e02\u5834\u5229\u7387\u4e0a\u5347\u6642\uff0c\u50b5\u5238\u6709\u672a\u5be6\u73fe\u640d\u5931\uff0c\u4f46\u8ca0\u50b5\u9762\u537b\u672a\u53cd\u61c9\u5229\u76ca\u3002<\/p>\n<p>\u8a72\u4e3b\u7ba1\u5206\u6790\uff0c2026\u5e74\u63a5\u8eccIFRS 17\u5f8c\uff0c\u5728\u4fdd\u55ae\u5230\u671f\u4e4b\u524d\uff0c\u5c1a\u672a\u5be6\u73fe\u7684\u5229\u6f64\u8981\u5217\u70ba\u8ca0\u50b5\uff0c\u63d0\u4f9b\u4fdd\u96aa\u670d\u52d9\u671f\u9593\u624d\u9010\u671f\u8a8d\u5217\u70ba\u6536\u5165\uff1b\u6b64\u5916\uff0c\u76ee\u524d\u4fdd\u96aa\u696d\u4ee5\u9396\u5b9a\u5229\u7387\u96e2\u5217\u6e96\u5099\u91d1\uff0c\u63a5\u8ecc\u5f8c\uff0c\u6539\u70ba\u4ee5\u5e02\u5834\u6d6e\u52d5\u5229\u7387\u8a55\u50f9\u6e96\u5099\u91d1\u50f9\u503c\uff0c\u5c07\u4f7f\u4fdd\u96aa\u696d\u8981\u63d0\u5217\u66f4\u591a\u7684\u6e96\u5099\u91d1\u3002<\/p>\n<p>\u5f71\u97ff\u6240\u53ca\uff0c\u672a\u4f86\u4fdd\u96aa\u696d\u80fd\u7531\u76ee\u524d\u5132\u84c4\u578b\u5546\u54c1\u70ba\u92b7\u552e\u4e3b\u529b\uff0c\u8f49\u5411\u70ba\u4fdd\u969c\u578b\u5546\u54c1\uff0c\u4e5f\u53ef\u4fc3\u4f7f\u4fdd\u96aa\u696d\u63d0\u5347\u5c0d\u98a8\u96aa\u7ba1\u7406\u7684\u91cd\u8996\uff1b\u751a\u81f3\uff0c\u9032\u4e00\u6b65\u6e1b\u5c11\u8cc7\u7522\u8ca0\u50b5\u5b58\u7e8c\u671f\u9593\u4e0d\u4e00\u81f4\u7684\u60c5\u5f62\uff0c\u964d\u4f4e\u5229\u7387\u98a8\u96aa\u5f71\u97ff\uff0c\u66f4\u80fd\u78ba\u4fdd\u6e05\u511f\u80fd\u529b\u3002<\/p>\n<p>IFRS17\u4e0a\u8def\u5f8c\uff0c\u5c07\u6709\u52a9\u65bc\u5168\u9762\u843d\u5be6\u8cc7\u7522\u8ca0\u50b5\u7ba1\u7406\u3001\u589e\u5f37\u8ca1\u52d9\u9ad4\u8cea\uff0c\u4e26\u627f\u64d4\u5404\u7a2e\u98a8\u96aa\u7684\u80fd\u529b\u3002\u56e0\u6b64\uff0c\u53c3\u8003\u570b\u969b\u4fdd\u96aa\u8cc7\u672c\u6a19\u6e96\uff08ICS\uff09\u767c\u5c55\u6211\u570b\u4fdd\u96aa\u696d\u65b0\u4e00\u4ee3\u6e05\u511f\u80fd\u529b\u5236\u5ea6\u3002<\/p>\n<p><strong>ICS 2.0 \u6db5\u84cb\u66f4\u5ee3\u7684\u58d3\u529b\u6e2c\u8a66<\/strong><br \/>\n\u6b64\u5916\uff0cICS 2.0\u8f03\u73fe\u884c\u98a8\u96aa\u57fa\u790e\u8cc7\u672c\u984d\uff08RBC\uff09\u56b4\u683c\u8a31\u591a\uff0c\u6709\u5225\u65bcRBC\u662f\u4ee5\u53c3\u6578\u53bb\u6e2c\u8a66\u58d3\u529b\uff0cICS 2.0\u5247\u63a1\u53d6\u58d3\u529b\u60c5\u5883\u6cd5\uff0c\u4e5f\u5c31\u662f\u56e0\u60c5\u5883\u9020\u6210\u7684\u6de8\u503c\u6216\u8ca0\u50b5\u8b8a\u52d5\u6578\uff0c\u53ca\u98a8\u96aa\u7bc4\u570d\u6db5\u84cb\u5de8\u707d\u7b49\u3002<\/p>\n<p>\u56e0\u6b64\uff0c\u6709\u5c08\u5bb6\u8a8d\u70ba\uff0c\u672a\u4f86\u63a1\u7528ICS 2.0\uff0c\u662f\u6bd4\u73fe\u884cRBC\u66f4\u56b4\u683c\u3001\u6db5\u84cb\u4e5f\u66f4\u5ee3\u7684\u58d3\u529b\u6e2c\u8a66\u6a5f\u5236\uff0c\u52a0\u4e0a\u56b4\u683c\u63a7\u7ba1\u65b0\u5951\u7d04CSM\uff08\u5408\u7d04\u670d\u52d9\u908a\u969b\uff09\uff0c\u76f8\u8f03\u4e4b\u4e0b\uff0c\u9019\u4e9b\u6307\u6a19\u90fd\u6bd4\u6de8\u503c\u6bd4\u66f4\u80fd\u6e96\u78ba\u53cd\u6620\u58fd\u96aa\u516c\u53f8\u7684\u7d93\u71df\u9ad4\u8cea\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u3010\u81ea\u7531\u6642\u5831\uff0f\u8a18\u8005\u5433\u6b23\u606c\uff0f\u5c08\u984c\u5831\u5c0e\u30112023-03-13 \u5c55\u671b\u672a\u4f86\uff0c\u6211\u570b\u4fdd\u96aa\u696d\u8ca1\u5831\u5c07\u57282026\u5e74\u5c07\u63a5\u8ecc\u300cIFRS&hellip;&nbsp;<a href=\"https:\/\/insurance.vincent-chen.com\/tw\/%e3%80%88%e5%a3%bd%e9%9a%aa%e6%a5%ad%e6%b7%a8%e5%80%bc%e6%af%94%e3%80%89ifrs-17%e3%80%81ics-2-0-2026%e5%b9%b4%e4%b8%8a%e8%b7%af-%e6%9b%b4%e8%83%bd%e6%ba%96%e7%a2%ba%e5%8f%8d%e6%98%a0%e5%a3%bd%e9%9a%aa\/\" class=\"\" rel=\"bookmark\">Read More &raquo;<span class=\"screen-reader-text\">\u3008\u58fd\u96aa\u696d\u6de8\u503c\u6bd4\u3009IFRS 17\u3001ICS 2.0 2026\u5e74\u4e0a\u8def \u66f4\u80fd\u6e96\u78ba\u53cd\u6620\u58fd\u96aa\u696d\u9ad4\u8cea<\/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":[3,2],"tags":[],"class_list":["post-2675","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\/2675","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=2675"}],"version-history":[{"count":1,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/posts\/2675\/revisions"}],"predecessor-version":[{"id":2676,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/posts\/2675\/revisions\/2676"}],"wp:attachment":[{"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/media?parent=2675"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/categories?post=2675"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/tags?post=2675"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}