基于统一规则的保险公司财务报告可以提高保险行业和其他行业之间、不同国家之间的可比性,有利于投资者、分析师等会计信息使用者做出正确决策。为此,国际会计准则理事会(IASB)等机构进行了长期的研究工作,本文将介绍其热点问题的进展情况。 Based on the uniform rules of the insurance company’s financial reports can improve the insurance industry and other industries, the comparability between different countries, is conducive to investors, analysts and other accounting information users to make the right decisions. To this end, the International Accounting Standards Board (IASB) and other agencies conducted a long-term research work, this article will introduce the progress of its hot issues.