{"id":961,"date":"2020-06-03T23:50:29","date_gmt":"2020-06-03T15:50:29","guid":{"rendered":"https:\/\/insurance.vincent-chen.com\/tw\/?p=961"},"modified":"2021-02-08T16:52:48","modified_gmt":"2021-02-08T08:52:48","slug":"ifrs-17%e5%af%a6%e5%8b%99%e4%b9%8b%e4%b8%89%ef%bc%9a%e7%b3%bb%e7%b5%b1%e5%b0%8e%e5%85%a5%e8%88%87%e8%a6%8f%e7%95%ab","status":"publish","type":"post","link":"https:\/\/insurance.vincent-chen.com\/tw\/ifrs-17%e5%af%a6%e5%8b%99%e4%b9%8b%e4%b8%89%ef%bc%9a%e7%b3%bb%e7%b5%b1%e5%b0%8e%e5%85%a5%e8%88%87%e8%a6%8f%e7%95%ab\/","title":{"rendered":"IFRS 17\u5be6\u52d9\u4e4b\u4e09\uff1a\u7cfb\u7d71\u5c0e\u5165\u8207\u898f\u756b"},"content":{"rendered":"<p>\u3010\u6703\u8a08\u7814\u7a76\u6708\u520a\uff0f2020.6\u6708\u865f\uff0f\u937e\u4e39\u4e39\u3001\u674e\u5a01\u965e\u3001\u5f90\u570b\u82f1\u30112020-06-03<\/p>\n<p>\u5c0e\u5165\u570b\u969b\u8ca1\u52d9\u5831\u5c0e\u6e96\u5247\uff08IFRS\uff09\u7b2c17 \u865f\u300c\u4fdd\u96aa\u5408\u7d04\u300d\uff08\u4ee5\u4e0b\u7c21\u7a31IFRS 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\u4e26\u5f97\u4ee5\u8b93\u55ae\u4e00\u4e8b\u5be6\uff08one single version of the truth\uff09\u7684\u6578\u64da\uff0c\u6eff\u8db3\u696d\u52d9\u3001\u7cbe\u7b97\u3001\u8ca1\u6703\u53ca\u7ba1\u7406\u7684\u9700\u6c42\uff0c\u907f\u514d\u5404\u81ea\u89e3\u8b80\u53ca\u4e0d\u7576\u6f14\u7e79\u4e4b\u767c\u751f\uff1b\u800c\u5927\u91cf\u7684\u8cc7\u6599\u4ee5\u5408\u9069\u6709\u6548\u7387\u7684\u5132\u5b58\u6a5f\u5236\uff0c\u914d\u5408\u5927\u6578\u64da\u7684\u6f14\u7b97\u904b\u7528\uff0c\u5728\u9075\u6cd5\u5408\u898f\u7684\u524d\u63d0\u4e0b\uff0c\u4ea6\u53ef\u80fd\u70ba\u516c\u53f8\u5e36\u4f86\u672a\u4f86\u7684\u71df\u904b\u6548\u76ca\uff0c\u4f8b\u5982\uff1a\u5ba2\u7fa4\u5206\u6790\u6216\u662f\u884c\u70ba\u6a21\u578b\u7684\u5efa\u7f6e\u7b49\u3002\u9664\u6b64\u4e4b\u5916\uff0c\u900f\u660e\u53ca\u6642\u7684\u8cc7\u8a0a\uff0c\u7576\u7136\u4ea6\u6709\u52a9\u65bc\u76e3\u7406\u6a5f\u5236\u7684\u958b\u5c55\uff0c\u5305\u542b\u8cc7\u7522\u8ca0\u50b5\u7ba1\u7406\u3001\u8cc7\u672c\u9069\u8db3\u7387\uff0c\u4ee5\u53ca\u76f8\u95dc\u98a8\u96aa\u7ba1\u7406\u7b49\u3002\u7d50\u5408IFRS 17 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\u66f4\u662f\u5982\u6b64\uff0c\u9700\u6c42\u6a6b\u8de8\u7cbe\u7b97\u8207\u8ca1\u6703\u9818\u57df\uff0c\u4e86\u89e3\u5f8c\u624d\u80fd\u8a55\u4f30\u5546\u696d\u8207\u7cfb\u7d71\u53d7\u5f71\u97ff\u7684\u5c64\u9762\uff0c\u4e26\u7814\u64ec\u884c\u52d5\u65b9\u6848\u3002\u5206\u5225\u5c31\u7cbe\u7b97\u8207\u8ca1\u6703\u9762\u5411\uff0c\u5f9e\u5546\u696d\u9700\u6c42\u3001\u4e3b\u8981\u5f71\u97ff\u3001\u76f8\u95dc\u7cfb\u7d71\u9032\u884c\u5206\u6790\uff0c\u53ef\u6e05\u695a\u770b\u51faIFRS 17 \u5546\u696d\u9700\u6c42\u8207\u8cc7\u8a0a\u7cfb\u7d71\u9593\u4e4b\u95dc\u806f\u6027\u3002<\/p>\n<p>\u8332\u4ee5\u9700\u6c42\u4e3b\u984c\u300c\u4fdd\u969c\u55ae\u4f4d\u300d\u70ba\u4f8b\uff0c\u8aaa\u660e\u7cfb\u7d71\u8a2d\u8a08\u6642\u61c9\u8003\u91cf\u4e4b\u91cd\u9ede\uff1a<\/p>\n<h4><span style=\"color: #3366ff;\">\u6e05\u695a\u5b9a\u7fa9\u5546\u696d\u9700\u6c42<\/span><\/h4>\n<p>\u516c\u53f8\u9808\u8a08\u7b97\u4fdd\u969c\u55ae\u4f4d\uff0c\u4fdd\u969c\u55ae\u4f4d\u4fc2\u7fa4\u7d44\u4e2d\u5408\u7d04\u6240\u63d0\u4f9b\u4fdd\u969c\u4e4b\u6578\u91cf\uff0c\u5176\u61c9\u53cd\u6620\u4fdd\u96aa\u516c\u53f8\u5c0d\u4fdd\u6236\u63d0\u4f9b\u4e4b\u670d\u52d9\uff08 \u4f9dIFRS 17 \u904e\u6e21\u8cc7\u6e90\u5c0f\u7d44\uff08TRG\uff09\u8a0e\u8ad6\uff0c\u6240\u63d0\u4f9b\u4fdd\u969c\u4e4b\u6578\u91cf\u53ef\u6307\u4fdd\u6236\u53ef\u8acb\u6c42\u4e4b\u6700\u5927\u91d1\u984d\uff09\uff0c\u5404\u5546\u54c1\u4e4b\u4fdd\u969c\u55ae\u4f4d\u5c07\u56e0\u4e0d\u540c\u7d66\u4ed8\u9805\u76ee\u53ca\u7d66\u4ed8\u65b9\u5f0f\u800c\u6709\u6240\u4e0d\u540c\u3002\u4ee5\u4f5c\u70ba\u5404\u671f\u5408\u7d04\u670d\u52d9\u908a\u969b\uff08CSM\uff09\u5206\u6524\u81f3\u640d\u76ca\u4e4b\u57fa\u790e\u3002<\/p>\n<h4><span style=\"color: #3366ff;\">\u95e1\u8ff0\u7cfb\u7d71\u8a2d\u8a08\u8003\u91cf<\/span><\/h4>\n<p>\u2022 \u4f9d\u7acb\u5834\u6280\u8853\u6587\u4ef6\uff0c\u65bc\u4fdd\u96aa\u6838\u5fc3\u7cfb\u7d71\u5ba2\u88fd\u5316\u5efa\u7acb\u4fdd\u969c\u55ae\u4f4d\u8fa8\u8b58\u53ca\u8a08\u7b97\u898f\u5247\uff1b<\/p>\n<p>\u2022 \u4fdd\u969c\u55ae\u4f4d\u91d1\u984d\u5132\u5b58\u81f3\u8cc7\u6599\u6574\u5408\u5340\u3002\u7576\u6bcf\u6708\u7d50\u5e33\u6642\uff0c\u5c07\u4fdd\u969c\u55ae\u4f4d\u91d1\u984d\u62cb\u8f49\u8cc7\u6599\u4e88CSM\u8a08\u7b97\u5f15\u64ce\uff0c\u4ee5\u8a08\u7b97CSM\u5206\u6524\u91d1\u984d\u6240\u63a1\u4e4b\u6bd4\u7387\u3002<\/p>\n<h3><span style=\"color: #3366ff;\">\u6574\u9ad4\u7cfb\u7d71\u67b6\u69cb\u898f\u5283<\/span><\/h3>\n<p>\u904b\u7528\u4e0a\u8ff0\u624b\u6cd5\u9010\u6b65\u91d0\u6e05\u5404\u9700\u6c42\u4e3b\u984c\uff0c\u4f5c\u70ba\u5c55\u958b\u6574\u9ad4\u7cfb\u7d71\u67b6\u69cb\u8207\u89e3\u6c7a\u65b9\u6848\u898f\u5283\u7684\u57fa\u790e\uff0c\u70ba\u6574\u9ad4\u7cfb\u7d71\u67b6\u69cb\u6982\u5ff5\u8a2d\u8a08\u5716\uff0c\u4e3b\u8981\u4f9d\u8cc7\u6599\u8655\u7406\u6d41\u7a0bIPO\uff08Input \/ Process \/ Output\uff09\u89c0\u9ede\uff0c\u5340\u5206\u8cc7\u6599\u8f38\u5165\uff08Input\uff09\u70ba\u6838\u5fc3\u7cfb\u7d71\u3001\u8cc7\u6599\u904b\u7b97\uff08Process\uff09\u70baIFRS 17 \u61c9\u7528\u7cfb\u7d71\uff0c\u5305\u62ec\u7cbe\u7b97\u7cfb\u7d71\u3001CSM\u8a08\u7b97\u5f15\u64ce\u3001\u8ca1\u6703\u7cfb\u7d71\uff0c\u4ee5\u53ca\u8cc7\u6599\u8f38\u51fa\uff08Output\uff09\u70ba\u5831\u8868\u7cfb\u7d71\uff1b\u53e6\u898f\u5283\u7cfb\u7d71\u6574\u5408\u5e73\u53f0\uff0c\u9664\u70ba\u63d0\u5347\u524d\u8ff0\u61c9\u7528\u7cfb\u7d71\u9593\u4e4b\u8cc7\u6599\u4ecb\u63a5\u3001\u5132\u5b58\u8207\u7ba1\u7406\u4e4b\u6548\u7387\u4e26\u78ba\u4fdd\u54c1\u8cea\u5916\uff0c\u5728\u61c9\u7528\u7cfb\u7d71\u6a19\u6e96\u529f\u80fd\u7121\u6cd5\u9054\u6210\u4e4b\u4f8b\u5916\u9700\u6c42\u8655\u7406\uff0c\u53ef\u5229\u7528\u6b64\u5340\u9032\u884c\u7a0b\u5f0f\u958b\u767c\u6216\u8edf\u9ad4\u529f\u80fd\u5ba2\u88fd\u5316\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u3010\u6703\u8a08\u7814\u7a76\u6708\u520a\uff0f2020.6\u6708\u865f\uff0f\u937e\u4e39\u4e39\u3001\u674e\u5a01\u965e\u3001\u5f90\u570b\u82f1\u30112020-06-03 \u5c0e\u5165\u570b\u969b\u8ca1\u52d9\u5831\u5c0e\u6e96\u5247\uff08IFRS&hellip;&nbsp;<a href=\"https:\/\/insurance.vincent-chen.com\/tw\/ifrs-17%e5%af%a6%e5%8b%99%e4%b9%8b%e4%b8%89%ef%bc%9a%e7%b3%bb%e7%b5%b1%e5%b0%8e%e5%85%a5%e8%88%87%e8%a6%8f%e7%95%ab\/\" class=\"\" rel=\"bookmark\">Read More &raquo;<span class=\"screen-reader-text\">IFRS 17\u5be6\u52d9\u4e4b\u4e09\uff1a\u7cfb\u7d71\u5c0e\u5165\u8207\u898f\u756b<\/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":[15],"tags":[],"class_list":["post-961","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\/961","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=961"}],"version-history":[{"count":2,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/posts\/961\/revisions"}],"predecessor-version":[{"id":963,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/posts\/961\/revisions\/963"}],"wp:attachment":[{"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/media?parent=961"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/categories?post=961"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/tags?post=961"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}