IFRS4与GAAP下的准备金内容保险会计准则的分类监管会计准则通用会计准则通用会计准则的作用税收会计准则GAAP与SAP的比较GAAP与SAP的比较通用会计准则GAAP下的责任准备金GAAP对假设的锁定IFRS的产生背景国际会计准则委员会IFRS的实施进程国际会计准则-保险会计国际会计准则-保险会计国际会计准则-保险会计IFRS4第二阶段的进展及IAA的建议新会计准则的实施进程PreliminaryViewsonInsuranceContractsIAA报告IAA报告IAA报告IAA报告最优估计的现金流最优估计的假设DiscountratesUnlinkeddiscountratesRiskfreerateRisk-freediscountratesliquiditypremiumStudyonliquidpremiumStudyonliquidpremiumLinked(andrelated)obligationsRiskMarginDesirableriskmargincharacteristicsRiskmarginQuantileapproachesCostofcapitalmethodCostofcapitalmethodDiscount-relatedriskmarginsExplicitassumptionsPoolinganddiversificationReferenceportfolio/entityconceptriskstobeconsideredTimehorizonandriskperceptionIFRS\MCEV\solvencyIIIFRS\MCEV\solvencyIIOverviewofvaluationapproachesMeasurementmethodBestestimate