prova d’adequació del passiu assegurat

Terminologia comptable de les NIIF

• ca
  prova d’adequació del passiu assegurat
• es
  prueba de adecuación del pasivo
• fr
  test de suffisance du passif
• en
  liability adequacy test
• norma IFRS4
• An assessment of whether the carrying amount of an insurance liability needs to be increased (or the carrying amount of related deferred acquisition costs or related intangible assets decreased), based on a review of future cash flows.