担保准备金公允价值计量方法研究
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引用本文:侯旭华.担保准备金公允价值计量方法研究[J].财经理论与实践,2012,(4):22-25
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作者单位
侯旭华 (湖南商学院 会计学院湖南 长沙410205) 
中文摘要:目前我国担保公司担保准备金按固定比例提取,有悖于其或有性。担保准备金实质上是一种或有负债,应采用公允价值计量。对未到期责任准备金的提取,短期担保合同采用未赚保费法,长期担保合同采用三因素法。担保赔偿准备金提取采用逐案估算法、平均值估算法、损失率法,并增加理赔费用准备金。
中文关键词:担保合同  准备金  公允价值  充足性测试  计量
 
A Study on the Measurement Methods of the Fair Value for the Guarantee Reserve
Abstract:At present, the guarantee reserve is withdrawn according to a fixed ratio in the guarantee companies in China, which goes against its contingency. The guarantee reserve is essentially a contingent liability which should be measured by fair value. To be specific, for the withdrawal of unearned premium reserve, the model of unearned premium can be used for short-term guarantee contract, and the method of three-factors for long-term guarantee contract. As for the withdrawal of guarantee claim reserve, the commonly adopted methods are as follows: estimating according to each case, according to the average value or according to loss ratio. Meanwhile, increase the claim expense reserve.
keywords:Guarantee Contract  Reserve  Fair Value  Adequacy Test  Measure
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