Ⅰ. 보험계약마진(CSM) 상각기준 ·············································· 1
1. 배경········································································································· 1
2. 기준서 및 논의 내역··········································································· 2
1) IFRS17 기준서·················································································· 2
2) CSM 상각기준 관련 논의 내역···················································· 7
3. 이슈사항 검토····················································································· 26
1) 보장단위 결정시 고려사항··························································· 26
2) 보장단위 적용방안········································································· 35
4. 참고자료······························································································· 52
1) 국내·외 연구사례··········································································· 52
2) 회사별 적용현황 설문조사··························································· 59
Ⅱ. 발생사고부채 회계처리 ······················································ 69
1. 배경······································································································· 69
2. 기준서 및 참고자료··········································································· 71
1) IFRS17 기준서················································································ 71
2) 현행규정··························································································· 72
3) 국내·외 연구사례··········································································· 78
3. 이슈사항 검토····················································································· 80
1) 발생사고부채 정의 및 식별기준················································· 80
2) 환급보장의무 측정방법 및 이자비용········································· 83
3) 위험조정(RA) 산출대상 범위······················································ 94
4) IBNR 시가평가 방법 및 이자비용 관련 이슈························· 96
Ⅲ. 수정소급법에 따른 전환시 CSM 산출 방안 ·················· 98
1. 배경······································································································· 98
2. 기준서 주요 내용··············································································· 99
3. 전환시 CSM 산출을 위한 수정소급법········································ 106
1) 국내·외 참고자료········································································· 106
2) 수정소급법 적용 Flow ································································ 116
3) 이슈사항 검토··············································································· 117
4. 회사별 적용현황 설문조사····························································· 125
Ⅳ. 변동수수료접근법(VFA) 적용 요건 ································· 134
1. 배경····································································································· 134
2. 변동수수료접근법(VFA) 개념························································ 135
1) 개요································································································· 135
2) IFRS17 기준서·············································································· 141
3) 자산·부채 매칭 관점에서의 VFA 적용··································· 149
4) VFA 적용에 따른 P/L 영향도 분석······································· 151
3. 국내·외 연구사례············································································· 153
4. VFA 적용방안··················································································· 170
1) VFA 적용요건 검토···································································· 170
2) 상품별 VFA 요건 실무처리방안·············································· 176