新保险合同会计准则

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可简化!可延期!财政部发文:非上市险企执行“新准则”,可进行四方面简化,自2026年1月1日起执行,若有困难可申请延期...
13个精算师· 2025-06-12 13:25
财政部发文 明确进一步贯彻落实 新保险合同会计准则 的相关规定 ①所有保险公司 2026年全部执行新准则 确有困难可申请暂缓执行 ②非上市保险公司 可以简化执行新准则 从而降低公司实施复杂度和成本 ③四方面简化执行准则 保险合同分组和确认、计量、列报 1 财政部发文 确有困难可申请暂缓执行新准则 非上市险企执行,可简化四方面 1. 财政部发文:明年所有险企执行新准则,确有困难可申请暂缓... 自2023年,上市保险公司执行新准则以来,业内人士对于新准则下,保险公司净资产和 净利润的变化已经有所了解。 根据财政部下发的《企业会计准则第25号——保险合同》要求,自2 0 2 6年1月1日起, 包括上市险企和非上市险企在内,所有保险公司都要执行新准则。 值得注意的是,近两年,陆续有不少寿险公司,已经提前执行新准则. . . 对此," 13精"也进行过统计,截止2025年一季度,执行新准则的寿险公司,已经达到 2 7家! 详见《 75家寿险公司近三年投资收益率:6家超5%,2 8家超4% 》。 虽 然 , 各家 非 上市 险 企 已 经 在为明 年执行 新 准 则, 进 行 系 统 、 人 员 等 一 系 列 准 备 ...
财政部对新保险合同会计准则“打补丁”,降低企业成本
Di Yi Cai Jing· 2025-06-12 11:14
因此,此次《通知》要求,在境内外同时上市和仅在境外上市并采用国际财务报告准则或企业会计准则 编制财务报表的企业,以及在本《通知》施行前根据财会〔2020〕20号已提前执行的企业,应当继续执 行新保险合同会计准则。 财政部出新规,为非上市企业提供了保险合同会计简化处理的选择,降低了其实施的成本和复杂性。 明年起,多数保险公司等将执行修订后的新保险合同会计准则,但部分中小保险公司因历史数据积累有 限、人才配备不足和信息系统改造成本较高等原因,希望财政部出台一些简化措施以降低准则实施的难 度和成本,对此,财政部给出了新举措。 6月12日,财政部、金融监管总局联合印发了《关于进一步贯彻落实新保险合同会计准则的通知》(下 称《通知》),进一步细化新保险合同会计准则的实施安排和指导,为非上市企业提供了简化处理的选 择,并对新保险合同会计准则的组织实施提出要求。 2020年底财政部修订了《企业会计准则第25号——保险合同》,其中在境内外同时上市的企业以及在境 外上市并采用国际财务报告准则或企业会计准则编制财务报表的企业,已在2023年1月1日起执行。 财政部会计司有关负责人表示,从跟踪分析上市公司年报以及专项调研等了解的情 ...
财政部、金融监管总局印发通知进一步加强对企业实施新保险合同会计准则的指导财会〔2025〕12号及答记者问
蓝色柳林财税室· 2025-06-12 10:42
Core Viewpoint - The notification aims to further guide the implementation of the new insurance contract accounting standards, enhancing the quality of financial reporting in the insurance industry and promoting high-quality development [12][18]. Implementation Arrangements - Companies listed both domestically and internationally, as well as those listed only abroad that adopt international financial reporting standards, must continue to implement the new insurance contract accounting standards from January 1, 2023. Other companies must comply by January 1, 2026, unless they submit a written request for a delay by June 30, 2025 [2][15]. - Companies that have already adopted the new standards prior to this notification must report their early adoption by June 30, 2025 [2]. Simplified Processing for Non-Listed Companies - Non-listed companies can choose to adopt simplified accounting policies when first implementing the new standards, effective from January 1, 2025 [3][15]. - Simplified processing includes grouping and recognition of insurance contracts, measurement, and reporting requirements [17]. Grouping and Recognition - Companies can assess the profitability of insurance contracts using updated market variables and reliable data, with annual updates required [3]. - Cash flows related to insurance acquisition can be allocated to the relevant contract groups without recognizing them as assets [3][4]. Measurement - Companies may separate certain cash flows from insurance contracts and measure them as financial assets or liabilities, while still applying the new standards for reporting [5][6]. - Non-listed companies can use industry-related information for measuring non-financial risk adjustments if reliable data is not available [5][6]. Reporting - If the net amount of reinsurance assets does not exceed 30% of the net insurance liabilities, companies may omit certain disclosures related to reinsurance [8][9]. - Companies can choose not to disclose certain amounts related to policyholder claims if they provide the total cash value of all life insurance business [9][10]. Transition Provisions - Companies can report comparative information for the most recent accounting year under the new standards without disclosing certain risk-related comparisons [9]. - Non-listed companies must consistently apply the simplified processing across all contracts within the scope of the new standards [10]. Organizational Implementation - The implementation of the new standards is crucial for accurately reflecting the financial status and operational results of insurance companies, thereby enhancing the quality of accounting information [10][18]. - Companies are encouraged to prepare for the transition by improving business processes, information systems, and training personnel [10][18]. - The Ministry of Finance and the Financial Regulatory Bureau will monitor the implementation and provide ongoing guidance [10][18].