IFRS17도입에 따른 보험회계의 역사적 고찰

초록

This study summarizes the major historical changes in insurance accounting, insurance industry and insurance accounting in Korea with the introduction of IFRS17. In addition, we investigate not only the impact of insurance accounting on the introduction of IFRS 17 but the benefits of IFRS 17, GAAP and SAP relationship needs, GAAP and SAP considerations, and the supervisory authorities described the insurance accounting policy situation. As a result, it has been suggested that the most important objective of IFRS 17 is to establish an accounting policy in light of the principle-based accounting and global comparability aspects. GAAP and SAP’s market valuation of insurance liabilities should be fully prepared to ensure international consistency, to ensure international credibility in insurance accounting, and to ensure efficiency of application of insurance companies.

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