推动新保险合同会计准则精准适配

Core Viewpoint - The Ministry of Finance and the National Financial Regulatory Administration have issued a notice to further implement the new insurance contract accounting standards, providing guidance and simplified options for non-listed companies, while emphasizing the importance of these standards for the insurance industry's high-quality development [1][3]. Implementation Arrangements - The notice clarifies that companies listed both domestically and internationally, as well as those listed only abroad that use international financial reporting standards or enterprise accounting standards, must continue to implement the new insurance contract accounting standards. Other companies must adopt these standards by January 1, 2026, unless they submit a written request for a delay [2]. Simplified Processing Provisions - Non-listed companies are allowed to choose simplified processing options regarding the grouping, recognition, measurement, and reporting of insurance contracts, with specific requirements for adopting and changing these simplified processes [2]. Organizational Implementation Requirements - The notice emphasizes that implementing the new insurance contract accounting standards is a crucial measure to mitigate major financial risks. It requires companies to prepare for implementation through business process restructuring, information system upgrades, management system improvements, and personnel training. It also outlines the roles of various financial departments and regulatory bodies in supporting the implementation [2][3]. Support for Small and Medium-sized Insurance Companies - The notice is designed to address the specific challenges faced by small and medium-sized insurance companies, providing them with support and reducing the complexity and cost of implementation. This approach aims to facilitate a smoother transition to the new standards while promoting orderly development within the insurance sector [3].