保險行業(yè)新會計準(zhǔn)則實施指南

1、保險行業(yè)新會計準(zhǔn)則實施指南（征求意見稿）保險行業(yè)新會計準(zhǔn)則實施指南（征求意見稿）保險行業(yè)新會計準(zhǔn)則實施指南保險行業(yè)新會計準(zhǔn)則實施指南（征求意（征求意見稿）稿）保監(jiān)會新會計準(zhǔn)則實施領(lǐng)導(dǎo)小組二00六年十一月注：本指南的內(nèi)容按財政部七月份下發(fā)的《企業(yè)會計準(zhǔn)則應(yīng)用指南》征求意見稿編寫。待財政部《企業(yè)會計準(zhǔn)則應(yīng)用指南》定稿發(fā)布后，本指南會做相應(yīng)修改。保險行業(yè)新會計準(zhǔn)則實施指南（征求意見稿）保險行業(yè)新會計準(zhǔn)則實施指南（征求意見稿）七、列報.....

2、..............................................................................................................................134八、監(jiān)管.......................................................................................

3、............................................134非保險篇..................................................................................134一、金融工具..............................................................................

4、............................................134二、所得稅..............................................................................................................................155三、企業(yè)合并.................................

5、.........................................................................................157四、長期股權(quán)投資.................................................................................................................160五、投資

6、性房地產(chǎn).................................................................................................................162六、固定資產(chǎn)..............................................................................................

7、............................165七、無形資產(chǎn)..........................................................................................................................165八、資產(chǎn)減值....................................................

8、......................................................................166九、股份支付..........................................................................................................................167十、其他............