The Study On The Fair-Value Measurement In Insurance Liabilities

This paper is mainly based on the theoretical study of life insurance accounting and the theory of general accounting, in view of the particularity of the life insurance; we make a study of the fair value measurement in life insurance liabilities.In this paper, first we introduced the basic issues of accounting measures, then, by comparing advantages and disadvantages of the Fair value in the life insurance liabilities, we can know that the fair value is the ideal measurement, then through analysis the particularity of the insurance liabilities, we defined the future cash flow of the insurance liabilities, and then according to the general principles and methods of measurement of financial instruments, we deduce the discount rate of the risk adjustment. At last Analysis the existing problems on fair value in Chinese insurance liabilities and give solutions to these problems.