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投资型保险在我国出现较晚,作为保险业发展中不可缺少的险种,相关会计处理方法亟待完善。本文对比了我国投资连接保险会计处理方法和美国FASB规定的投资连接保险会计处理方法,这对于完善我国投资连接保险会计处理方法有一定帮助。
Investment-based insurance appears later in our country as an indispensable insurance in the development of the insurance industry. The related accounting treatment needs to be improved urgently. This article compares the method of accounting connection insurance investment in our country with that of FASB in the United States, which will help to improve the method of accounting connection insurance investment in our country.