保险新会计准则出新规！简化成关键词，险企如何对照执行

Core Viewpoint - The Ministry of Finance and the Financial Regulatory Administration issued a notification to further implement the new insurance contract accounting standards, which aims to enhance transparency and accuracy in financial reporting within the insurance industry [1][6][12]. Implementation Timeline - The new insurance contract accounting standards, referred to as "IFRS17," were initially published in December 2020 and began implementation for certain companies on January 1, 2023. Non-listed companies are required to adopt these standards by January 1, 2026 [6][8]. - Companies facing difficulties in implementation must submit written explanations by June 30, 2025, and disclose the reasons in their financial statements during the deferral period [6][11]. Simplified Processing Regulations - The notification introduces simplified processing options for non-listed companies regarding contract grouping, recognition, measurement, and reporting. These companies can choose to adopt one or more simplified measures upon first execution of the new standards [9][10]. - Simplifications include easing the assessment of profit and loss on insurance contracts and the recognition of cash flow assets, which can help reduce the complexity and cost of compliance for non-listed insurers [10][11]. Impact on the Insurance Industry - The implementation of the new standards is expected to enhance financial transparency, reduce profit manipulation, and promote long-term stable operations within the insurance sector [12][13]. - The notification aims to support companies in transitioning to the new standards while ensuring that the quality of accounting information remains intact, particularly for non-listed insurers, which have a limited market share [13].