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Unbundling the deposit component of an insurance contract leads to the separate
recognition and measurement of the financial asset or financial liability arising under
the deposit component, and the insurance component of the contract.
If the deposit unbundling rules did not apply and the accounting policies of
the insurer or reinsurer did not require all assets and liabilities under the contract
to be recognised, liabilities might be incorrectly recognised as income and assets
as expenses.
If the deposit component is unbundled, the insurance component of the unbundled
contract is accounted for, in terms of IFRS 4, using the entity’s accounting policies
for insurance contracts. The treatment of assets and...
Nội dung trích xuất từ tài liệu:
MANAGEMENT ACCOUNTING: NATURE AND SCOPE
