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As new accounting standard (including new standard of assurance accounting) executed for four years and the outstanding problems of the aged and poor society indemnity,as well as the development of phase II of the international accounting standards on insurance contracts,accounting practice of life insurance in operation has been unable to meet the decision-making needs of accounting information users,which induces that the innovation of measurement of insurance liability is urgent.This paper first analyzes China?s basic norms for measurement of life insurance liabilities and problems,and then makes a comprehensive analysis and probes into the theoretical basis for measuring insurance liabilities,finally puts forward countermeasures in China.