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Recognition and Measurement of Reserve Base on Insurance Contract

Author: HeZuo
Tutor: HuangYiQin
School: Capital University of Economics
Course: Accounting
Keywords: Reserve Recognition Measurement
CLC: F840.3
Type: Master's thesis
Year: 2006
Downloads: 488
Quote: 5
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Abstract


insurance accounting is more ana more important to insurance industry and also other industries with fast and steady development of insurance industry. Now the environment of insurance industry in our country is very complicated, it is necessary to study on insurance accounting, The main question discussed in this paper is the accounting of reserve, that is, the recognition and measurement a of reserve in the process of discussing, reserve is a kind of fund reserve drawn from insurance income for insurance organizations to assume immature liability and deal with unsettled claims, whose quality varies according to different types of insurance contracts. The paper begins with the processes of recognizing, measuring, researches the theoretical framework and technical system of insurance accounting, follows the new development trend in the whole world, and advances some suggestions and related policies which are based on current status. There are four chapters in the paper.Chapter 1: introduction, mainly introduces the research background, research actuality and research approaches of insurance accounting, which is the groundwork of the analysis further.Chapter 2: to further discuss the question of recognition, measurement of insurance accounting, it is necessary to know the following questions to provide a sound base for the research and development of the accounting question of recognition and measurement of insurance accounting in the following sections, defines the insurance contact and advances that insurance contracts are financial instrument.Chapter 3 and chapter 4 are the main part of this paper, and mainly discuss the recognition and measurement of reserve, Chapter3 studies on the accounting question of reserve, include it’s character and category, first part of chapter4 focuses on the two accounting approaches for. There are two accounting approaches for reserve: deferral and matching approach and asset and liability approach. Deferral and matching approach focuses on the determination of profit while asset and liabilityapproach focuses on the measurement of assets and liabilities. From the logical relationship between the definitions of assets and liabilities and those of revenues and expenses, this chapter concludes that asset and liability approach instead of deferral and matching approach should be adopted.The second part discusses the measurement of reserve. Because the fair value is the most correlative measurement attribute of financial instrument, and insurance contracts belong to financial instruments, so the measurement attribute of insurance liabilities should coincide with financial instruments to adopt fair value. Since reserve is future payment of the insurer, and there does not exist a fairly floating secondary market of insurance contracts, the measurement attribute of reserve is virtually the present value of future cash flow that takes fair value as its measurement goal.

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CLC: > Economic > Fiscal, monetary > Insurance > Insurance Theory > Insurance organization and management
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