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並前往https://www.hkicpa.org.hk/-/media/HKICPA-Website/New-HKICPA/Standards-and-regulation/SSD/06_New-and-major-stds/hkfrs-17/2020-Agenda-papers-and-meeting-summaries/paper30507.pdf

Accounting treatment for onerous contracts under the IFRS 17 ...

“An insurance contract is onerous at the date of initial recognition if the fulfilment cash flows allocated to the contract, any previously recognised ...

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