contracte d’assegurança

Terminologia comptable de les NIIF

• ca
  contracte d’assegurança
• es
  contrato de seguro
• fr
  contrat d’assurance
• en
  insurance contract
• norma IFRS4
• A contract under which one party (the insurer) accepts significant insurance risk from another party (the policyholder) by agreeing to compensate the policyholder if a specified uncertain future event (the insured event) adversely affects the policyholder.