IFRS 도입이 보험산업에 미치는 영향,IFRS,IFRS도입사례,IFRS와보험산업,보험산업

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IFRS 도입이 보험산업에 미치는 영향,IFRS,IFRS도입사례,IFRS와보험산업,보험산업

목차

Ⅰ.Introduction of Insurance Industry
Ⅱ. Top pick - Samsung Fire Insurance
Ⅲ. Introduction of IFRS
Ⅳ. Conclusion

본문내용

Ⅰ.Introduction of Insurance Industry

○ Property insurance/life insurance ? insurance largely can be divided into property insurance and life insurance. To explain briefly, property insurance is a system which compensates damages caused by possession of property, usages and management. Life insurance is a system which allocates insurance payment to the person who received payments from many contractors. Our team is going to cover property insurance since property insurance’s top pick is much prominent than life insurance.

○ Property insurance- long-term insurance / car insurance / general insurance

1. Property insurance’s objective
Property insurance can be defined as “assurer contracts damages caused by accidental accidents, therefore insurance contractor contracts to pay insurance payment”. It is different from life insurance which allocates fixed amounts in that it transfers property loss other than goods. Commercial law defines “property insurance’s assurer has responsibility to compensate damages caused by insured person’s property losses”, life and physical body related personal insurance and property insurance that are related to properties. Property insurance not only includes property losses caused by insurance accidents, but also insurances that compensate revenue losses, expense losses and responsibility losses. Generally, it is classified as long-term insurance/car insurance/general insurance.

참고 자료

삼성화재해상보험 분기보고서 (2011.12)
삼성화재해상보험 사업보고서 (2011.03)
2011.06.29 삼성화재해상보험 감사보고서 재무제표에 대한 주석 41 (회계기준변동관련)
2012.02.29 삼성화재해상보험 분기연결검토보고서 분기재무제표에 대한 주석 46, 47 (회계기준변동관련)
삼성화재 사이트 공시실
정기경영공시 및 보험상품공시
(http://www.samsungfire.com/publication/management/policy_01.html)
「IFRS도입에 따른 손해보험업계의 비상위험준비금 적립률 변동 연구 (장연호, 서울시립대, 2012)
「국제회계기준(IFRS)에 관하여」 - 금융위 대표 블로그 금상첨화
뉴스 "IFRS 도입시 보험 세제개선해야"
http://stoo.asiae.co.kr/news/stview.htm?idxno=2010052811155222112
뉴스 “홍수/지진 해외손보사 수익 50% 감소“
http://blog.naver.com/PostView.nhn?blogId=hjlim4u&logNo=90135284816