Phân tích tư tưởng của nhân dân qua đoạn thơ: Những người vợ nhớ chồng… Những cuộc đời đã hóa sông núi ta trong Đất nước của Nguyễn Khoa Điềm
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The requirement that insurance risk is always transferred risk, means that only risks
accepted by the insurer, which were pre–existing for the policyholder at the
inception of the contract, meet the definition of insurance risk.
Lapse, persistency or expense risks, resulting from contracts written,
do not constitute insurance risk as they are not transferred risks – even if these
risks are triggered by the same events that trigger insurance risk. It therefore
follows that the loss of future earnings for the insurer, when the contract is
terminated by the insured event, is not insurance risk as the economic loss for the
insurer is not a transferred risk. Also,...
Nội dung trích xuất từ tài liệu:
Indian Accounting Standard (Ind AS) 18 Revenue
