{"id":2937,"date":"2023-08-08T16:05:35","date_gmt":"2023-08-08T08:05:35","guid":{"rendered":"https:\/\/insurance.vincent-chen.com\/tw\/?p=2937"},"modified":"2024-06-12T13:03:28","modified_gmt":"2024-06-12T05:03:28","slug":"ifrs-17%e5%ae%89%e6%b0%b8%e6%b4%9e%e5%af%9f-ifrs-17%e5%ad%90%e5%b8%b3%e7%b3%bb%e7%b5%b1%e7%9a%84%e7%8f%be%e6%b3%81%e8%88%87%e6%9c%aa%e4%be%86%e7%99%bc%e5%b1%95","status":"publish","type":"post","link":"https:\/\/insurance.vincent-chen.com\/tw\/ifrs-17%e5%ae%89%e6%b0%b8%e6%b4%9e%e5%af%9f-ifrs-17%e5%ad%90%e5%b8%b3%e7%b3%bb%e7%b5%b1%e7%9a%84%e7%8f%be%e6%b3%81%e8%88%87%e6%9c%aa%e4%be%86%e7%99%bc%e5%b1%95\/","title":{"rendered":"IFRS 17\u5b89\u6c38\u6d1e\u5bdf \u2014 IFRS 17\u5b50\u5e33\u7cfb\u7d71\u7684\u73fe\u6cc1\u8207\u672a\u4f86\u767c\u5c55"},"content":{"rendered":"<p>\u3010\u738b\u6c9b Angelo Wang\uff0f\u5b89\u6c38\u53f0\u7063 \u8ca1\u52d9\u7ba1\u7406\u8aee\u8a62\u670d\u52d9 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\/>\n\u5b50\u5e33\u7cfb\u7d71\u7d50\u5408\u7cbe\u7b97\u7cfb\u7d71\u63d0\u4f9b\u7684\u9810\u671f\u73fe\u91d1\u6d41\u91cf\uff0c\u4ee5\u53ca\u8cc7\u6599\u5e73\u81fa\u63d0\u4f9b\u7684\u5be6\u969b\u73fe\u91d1\u6d41\u91cf\uff0c\u8a08\u7b97\u4fdd\u96aa\u5408\u7d04\u7fa4\u7d44\u7684BEL\u3001RA\u5404\u9805\u8b8a\u52d5\u4e0b\u7684\u6578\u503c\u589e\u6e1b\u548cCSM\u6efe\u52d5\u7b49\u3002\u8207\u7cbe\u7b97\u7cfb\u7d71\u7522\u51fa\u9010\u55ae\u7684\u5404\u9805\u73fe\u91d1\u6d41\u91cf\u76f8\u6bd4\uff0c\u5728\u8a08\u7b97\u4e0a\u76f8\u5c0d\u7c21\u55ae\u8a31\u591a\uff0c\u591a\u6578\u4fdd\u96aa\u516c\u53f8\u5e38\u7528\u7684\u8a02\u50f9\u7cfb\u7d71\u3001\u7cbe\u7b97\u7cfb\u7d71\u7b49\u4ea6\u53ef\u57f7\u884c\u76f8\u540c\u7684\u8a08\u7b97\u3002\u4f46\u91dd\u5c0d\u6703\u8a08\u4e8b\u4ef6\u914d\u5c0d\u7684\u8a2d\u7f6e\u53ca\u5e33\u52d9\u7684\u8655\u7406\uff0c\u4e26\u975e\u73fe\u884c\u7cbe\u7b97\u7cfb\u7d71\u5c0e\u5165\u7684\u76ee\u7684\u3002\u53e6\u5916\uff0c\u76ee\u524d\u5e02\u9762\u4e0a\u7684\u5b50\u5e33\u7cfb\u7d71\u7684\u8a08\u7b97\u516c\u5f0f\uff0c\u50c5\u958b\u653e\u4f7f\u7528\u8005\u4fee\u6539\u90e8\u5206\u8a08\u7b97\u516c\u5f0f\uff0c\u6216\u662f\u6839\u672c\u7121\u6cd5\u4fee\u6539\uff0c\u76f8\u8f03\u4e4b\u4e0b\uff0c\u7cbe\u7b97\u7cfb\u7d71\u7684\u9748\u6d3b\u6027\u8f03\u9ad8\u3002<\/li>\n<\/ol>\n<h4>\u5b50\u5e33\u7cfb\u7d71\u672a\u4f86\u53ef\u80fd\u9762\u81e8\u7684\u6311\u6230<\/h4>\n<ol>\n<li><b>\u591a\u5957\u7cfb\u7d71\u5f8c\u7e8c\u7dad\u8b77<\/b><br \/>\n\u5b50\u5e33\u7cfb\u7d71\u662f\u56e0\u61c9IFRS 17\u4e0a\u7dda\u6240\u884d\u751f\u7684\u65b0\u7cfb\u7d71\uff0c\u76ee\u524d\u4fdd\u96aa\u516c\u53f8\u666e\u904d\u5df2\u6709\u591a\u5957\u7cfb\u7d71\u904b\u884c\u4e2d\u5982\u6838\u5fc3\u7cfb\u7d71\u3001\u7406\u8ce0\u7cfb\u7d71\u3001\u7e3d\u5e33\u7cfb\u7d71\u3001\u7cbe\u7b97\u7cfb\u7d71\u7b49\uff0c\u56e0\u70ba\u5b50\u5e33\u7cfb\u7d71\u7684\u9700\u6c42\uff0c\u9700\u8981\u5404\u90e8\u9580\u914d\u7f6e\u5c08\u8cac\u4eba\u54e1\u7dad\u8b77\uff0c\u56e0\u6b64\u672a\u4f86\u516c\u53f8\u5728\u591a\u5957\u7cfb\u7d71\u4e26\u884c\u4e0b\uff0c\u52e2\u5fc5\u6703\u589e\u52a0\u8ca0\u64d4\u3002\u4f8b\u5982IFRS 17\u6e96\u5247\u6216\u4e3b\u7ba1\u6a5f\u95dc\u7684\u6cd5\u4ee4\u8b8a\u66f4\uff0c\u5230\u5b50\u5e33\u7cfb\u7d71\u7684\u7248\u672c\u66f4\u65b0\uff0c\u90fd\u9700\u8981\u6295\u5165\u6642\u9593\u8207\u4eba\u529b\u91cd\u65b0\u6e2c\u8a66\u3002<\/li>\n<li><b>\u8a08\u7b97\u904e\u7a0b\u4e0d\u900f\u660e\u4e14\u4f7f\u7528\u8005\u96e3\u4ee5\u5373\u6642\u4fee\u6539<\/b><br \/>\n\u73fe\u884c\u5e02\u5834\u4e0a\u5b50\u5e33\u7cfb\u7d71\u7684\u8a08\u7b97\u5e73\u81fa\u8207\u516c\u53f8\u7cbe\u7b97\u4eba\u54e1\u4f7f\u7528\u7684\u8a08\u7b97\u5e73\u81fa\u5dee\u7570\u8f03\u5927\uff0c\u52a0\u4e0a\u8a08\u7b97\u904e\u7a0b\u8f03\u4e0d\u900f\u660e\uff0c\u4e14\u5728\u516c\u5f0f\u4fee\u6539\u4e0a\u4ea6\u53d7\u5230\u9650\u5236\uff0c\u4f7f\u8a08\u7b97\u7d50\u679c\u6709\u8aa4\u6642\u7121\u6cd5\u9806\u5229\u8ffd\u8e64\u904e\u7a0b\u3002\u6211\u5011\u89c0\u5bdf\u5230\u81fa\u7063\u7684\u58fd\u96aa\u516c\u53f8\u5728\u7cbe\u7b97\u7cfb\u7d71\u7684\u4f7f\u7528\uff0c\u7d1b\u7d1b\u8f49\u800c\u9078\u64c7\u8a08\u7b97\u904e\u7a0b\u8f03\u900f\u660e\u7684\u7cfb\u7d71\uff0c\u8aaa\u660e\u8a08\u7b97\u5e73\u81fa\u7684\u900f\u660e\u5ea6\u5c07\u5f71\u97ff\u4f7f\u7528\u8005\u7684\u7e8c\u7d04\u610f\u9858\u3002\u56e0\u6b64\u5982\u4f55\u63d0\u4f9b\u66f4\u900f\u660e\uff0c\u751a\u81f3\u4f7f\u7528\u8005\u53ef\u4ee5\u66f4\u9748\u6d3b\u5730\u9032\u884c\u4fee\u6539\u7684\u8a08\u7b97\u5e73\u81fa\uff0c\u53ef\u80fd\u662f\u672a\u4f86\u5b50\u5e33\u5ee0\u5546\u53ef\u4ee5\u601d\u8003\u7684\u6539\u826f\u65b9\u5411\u3002<\/li>\n<li><b>\u7ba1\u7406\u5831\u8868\u529f\u80fd\u4e0d\u8db3<\/b><br 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17\u63ed\u9732\u8981\u6c42\u88fd\u4f5c\u51fa\u8ca1\u52d9\u5831\u8868\u53ca\u8abf\u7bc0\u8868\u3002<\/p>\n<p>\u5c07\u5b50\u5e33\u7cfb\u7d71\u8a08\u7b97\u529f\u80fd\u4ee5\u7cbe\u7b97\u7cfb\u7d71\u53d6\u4ee3\u7684\u597d\u8655\u5305\u542b\uff1a<\/p>\n<ol>\n<li>\u7d50\u5e33\u6d41\u7a0b\u53ef\u4ee5\u6e1b\u5c11\u7dad\u8b77\u4e00\u500b\u7cfb\u7d71\uff0c\u7dad\u8b77\u7684\u4eba\u529b\u53ef\u4ee5\u6e1b\u5c11\uff0c\u7522\u751f\u5831\u8868\u7684\u6642\u7a0b\u4e5f\u53ef\u4ee5\u7e2e\u77ed\u3002<\/li>\n<li>\u8a08\u7b97\u908f\u8f2f\u7684\u5efa\u7f6e\u53ef\u4ee5\u66f4\u900f\u660e\u5316\u3001\u5bb9\u6613\u8ffd\u8e64\u4e14\u5bb9\u6613\u4fee\u6539\uff0c\u76ee\u524d\u5e02\u9762\u4e0a\u7684\u7cbe\u7b97\u7cfb\u7d71\u5728\u8a08\u7b97\u7aef\u7684\u5efa\u7f6e\u65b9\u5f0f\u5df2\u7d93\u975e\u5e38\u6210\u719f\uff0c\u82e5\u6709\u6e96\u5247\u8b8a\u66f4\u6216\u662f\u516c\u53f8\u6703\u8a08\u9078\u64c7\u9700\u8981\u91cd\u65b0\u6aa2\u8996IFRS 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Standard\uff09\u7684\u8a08\u7b97\u4e0a\u4ea6\u53ef\u4e8b\u534a\u529f\u500d\u3002ICS\u7684\u8ca0\u50b5\u53ef\u8207\u8ca1\u5831\u4f7f\u7528\u76f8\u540c\u7684\u8cc7\u6599\u57fa\u790e\u7531\u7cbe\u7b97\u7cfb\u7d71\u8a08\u7b97\uff0c\u800c\u8cc7\u7522\u6a21\u578b\u5247\u4f9d\u64daICS\u7684\u8981\u6c42\u505a\u88dc\u5145\uff0c\u5728\u8ca0\u50b5\u8207\u8cc7\u7522\u6574\u5408\u65bc\u7cbe\u7b97\u7cfb\u7d71\u7684\u72c0\u6cc1\u4e0b\uff0c\u5373\u53ef\u65bc\u540c\u4e00\u7cfb\u7d71\u5e73\u81fa\u9032\u884c\u8cc7\u7522\u8ca0\u50b5\u60c5\u5883\u52a0\u58d3\u8a08\u7b97\u5404\u7a2e\u98a8\u96aa\uff0c\u4ee5\u5f97\u51fa\u98a8\u96aa\u8cc7\u672c\u8981\u6c42\u3002<\/li>\n<li>\u5728IFRS 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Angelo Wang\uff0f\u5b89\u6c38\u53f0\u7063 \u8ca1\u52d9\u7ba1\u7406\u8aee\u8a62\u670d\u52d9 \u57f7\u884c\u526f\u7e3d\u7d93\u7406\u30112023-08-08 \u672c\u6587\u5c07\u9032\u4e00\u6b65\u5206&hellip;&nbsp;<a href=\"https:\/\/insurance.vincent-chen.com\/tw\/ifrs-17%e5%ae%89%e6%b0%b8%e6%b4%9e%e5%af%9f-ifrs-17%e5%ad%90%e5%b8%b3%e7%b3%bb%e7%b5%b1%e7%9a%84%e7%8f%be%e6%b3%81%e8%88%87%e6%9c%aa%e4%be%86%e7%99%bc%e5%b1%95\/\" class=\"\" rel=\"bookmark\">Read More &raquo;<span class=\"screen-reader-text\">IFRS 17\u5b89\u6c38\u6d1e\u5bdf \u2014 IFRS 17\u5b50\u5e33\u7cfb\u7d71\u7684\u73fe\u6cc1\u8207\u672a\u4f86\u767c\u5c55<\/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-2937","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\/2937","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=2937"}],"version-history":[{"count":3,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/posts\/2937\/revisions"}],"predecessor-version":[{"id":3436,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/posts\/2937\/revisions\/3436"}],"wp:attachment":[{"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/media?parent=2937"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/categories?post=2937"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/tags?post=2937"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}