{"id":182457,"date":"2025-12-18T06:21:30","date_gmt":"2025-12-18T06:21:30","guid":{"rendered":"https:\/\/bccci.net\/blog\/fsc-%e4%b8%8e%e4%bc%81%e4%b8%9a%e4%ba%a4%e6%b5%81%e4%ba%86%e5%ba%94%e7%94%a8-ifrs-17-%e7%9a%84%e8%89%af%e5%a5%bd%e5%ae%9e%e8%b7%b5\/"},"modified":"2025-12-18T06:21:30","modified_gmt":"2025-12-18T06:21:30","slug":"fsc-%e4%b8%8e%e4%bc%81%e4%b8%9a%e4%ba%a4%e6%b5%81%e4%ba%86%e5%ba%94%e7%94%a8-ifrs-17-%e7%9a%84%e8%89%af%e5%a5%bd%e5%ae%9e%e8%b7%b5","status":"publish","type":"post","link":"https:\/\/bccci.net\/zh-hans\/blog\/fsc-%e4%b8%8e%e4%bc%81%e4%b8%9a%e4%ba%a4%e6%b5%81%e4%ba%86%e5%ba%94%e7%94%a8-ifrs-17-%e7%9a%84%e8%89%af%e5%a5%bd%e5%ae%9e%e8%b7%b5\/","title":{"rendered":"FSC \u4e0e\u4f01\u4e1a\u4ea4\u6d41\u4e86\u5e94\u7528 IFRS 17 \u7684\u826f\u597d\u5b9e\u8df5"},"content":{"rendered":"<p><br \/>\n<\/p>\n<div>\n<p style=\"text-align: justify;\">\u91d1\u878d\u76d1\u7ba1\u59d4\u5458\u4f1a\u7ec4\u7ec7\u4e86\u4e00\u4e2a\u4e13\u95e8\u9488\u5bf9\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219 (IFRS) 17 \u7684\u60f3\u6cd5\u548c\u826f\u597d\u5b9e\u8df5\u4ea4\u6d41\u8bba\u575b\u3002<\/p>\n<p style=\"text-align: justify;\">\u8be5\u6d3b\u52a8\u7531\u4fdd\u52a0\u5229\u4e9a\u4fdd\u9669\u516c\u53f8\u534f\u4f1a\u548cIDES\u5171\u540c\u4e3b\u529e\uff0c\u4fdd\u9669\u4e0e\u91d1\u878d\u5927\u5b66\u627f\u529e\u3002<\/p>\n<p style=\"text-align: justify;\">FCS \u526f\u4e3b\u5e2d\u666e\u62c9\u95e8\u00b7\u8fbe\u5948\u6d1b\u592b (Plamen Danailov) \u5148\u751f\u5728\u5f00\u5e55\u5f0f\u4e0a\u5f3a\u8c03\uff1a\u201c\u4e3b\u8981\u76ee\u6807\u662f\u76d1\u7ba1\u673a\u6784\u3001\u5546\u754c\u548c\u5b66\u672f\u754c\u5c31\u5bf9\u6574\u4e2a\u884c\u4e1a\u91cd\u8981\u7684\u8bdd\u9898\u52a0\u5f3a\u5bf9\u8bdd\u5e76\u5206\u4eab\u826f\u597d\u5b9e\u8df5\u3002\u201d\u4ed6\u6307\u51fa\uff0c\u5c3d\u7ba1\u5236\u5b9a\u5468\u671f\u8f83\u957f\uff0c\u4f46 IFRS 17 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justify;\">60\u4f59\u540d\u4f01\u4e1a\u754c\u548c\u5b66\u672f\u754c\u4ee3\u8868\u53c2\u52a0\u4e86\u8ba8\u8bba\u3002\u4e13\u5bb6 Suzana Chaush\u3001Plamena Keranova\u3001Zhivka Slavkova \u548c Valya Oreshkova \u4ee3\u8868 FSC \u53c2\u52a0\u3002<\/p>\n<div class=\"wp-block-group\">\n<div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:100%\">\n<figure class=\"wp-block-gallery has-nested-images columns-default is-cropped wp-block-gallery-1 is-layout-flex wp-block-gallery-is-layout-flex\">\n<figure class=\"wp-block-image size-full\"><picture><source type=\"image\/webp\" srcset=\"https:\/\/www.fsc.bg\/wp-content\/uploads\/2025\/12\/p.danailov-34-3-scaled.jpg.webp 2009w, https:\/\/www.fsc.bg\/wp-content\/uploads\/2025\/12\/p.danailov-34-3-118x150.jpg.webp 118w, https:\/\/www.fsc.bg\/wp-content\/uploads\/2025\/12\/p.danailov-34-3-768x978.jpg.webp 768w\" sizes=\"(max-width: 767px) 89vw, (max-width: 1000px) 54vw, (max-width: 1071px) 543px, 89vw\"\/><img data-recalc-dims=\"1\" fetchpriority=\"high\" decoding=\"async\" width=\"1200\" height=\"1529\" data-id=\"67148\" src=\"https:\/\/i0.wp.com\/www.fsc.bg\/wp-content\/uploads\/2025\/12\/p.danailov-34-3-scaled.jpg?resize=1200%2C1529&#038;ssl=1\" alt=\"\u8fbe\u5948\u6d1b\u592b 34\" srcset=\"https:\/\/www.fsc.bg\/wp-content\/uploads\/2025\/12\/p.danailov-34-3-scaled.jpg 2009w, https:\/\/www.fsc.bg\/wp-content\/uploads\/2025\/12\/p.danailov-34-3-118x150.jpg 118w, https:\/\/www.fsc.bg\/wp-content\/uploads\/2025\/12\/p.danailov-34-3-768x978.jpg 768w\" sizes=\"(max-width: 767px) 89vw, (max-width: 1000px) 54vw, (max-width: 1071px) 543px, 89vw\" class=\"wp-image-67148\"\/>\n<\/picture><figcaption class=\"wp-element-caption\">\u666e\u62c9\u95e8\u00b7\u8fbe\u5948\u6d1b\u592b<\/figcaption><\/figure>\n<figure class=\"wp-block-image size-large\"><picture><source type=\"image\/webp\" srcset=\"https:\/\/www.fsc.bg\/wp-content\/uploads\/2025\/12\/n.stanchev-3-scaled.jpg.webp 1920w, https:\/\/www.fsc.bg\/wp-content\/uploads\/2025\/12\/n.stanchev-3-112x150.jpg.webp 112w, https:\/\/www.fsc.bg\/wp-content\/uploads\/2025\/12\/n.stanchev-3-768x1024.jpg.webp 768w\" sizes=\"(max-width: 767px) 89vw, (max-width: 1000px) 54vw, (max-width: 1071px) 543px, 89vw\"\/><img data-recalc-dims=\"1\" loading=\"lazy\" decoding=\"async\" width=\"1200\" height=\"1600\" data-id=\"67151\" src=\"https:\/\/i0.wp.com\/www.fsc.bg\/wp-content\/uploads\/2025\/12\/n.stanchev-3-scaled.jpg?resize=1200%2C1600&#038;ssl=1\" alt=\"N\u00b7\u65af\u5766\u5207\u592b\" srcset=\"https:\/\/www.fsc.bg\/wp-content\/uploads\/2025\/12\/n.stanchev-3-scaled.jpg 1920w, 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class=\"wp-block-image size-full\"><picture><source type=\"image\/webp\" srcset=\"https:\/\/www.fsc.bg\/wp-content\/uploads\/2025\/12\/i.iliev2_-1-scaled.jpg.webp 1920w, https:\/\/www.fsc.bg\/wp-content\/uploads\/2025\/12\/i.iliev2_-1-113x150.jpg.webp 113w, https:\/\/www.fsc.bg\/wp-content\/uploads\/2025\/12\/i.iliev2_-1-768x1024.jpg.webp 768w\" sizes=\"(max-width: 767px) 89vw, (max-width: 1000px) 54vw, (max-width: 1071px) 543px, 89vw\"\/><img data-recalc-dims=\"1\" loading=\"lazy\" decoding=\"async\" width=\"1200\" height=\"1600\" data-id=\"67152\" src=\"https:\/\/i0.wp.com\/www.fsc.bg\/wp-content\/uploads\/2025\/12\/i.iliev2_-1-scaled.jpg?resize=1200%2C1600&#038;ssl=1\" alt=\"I\u00b7\u4f0a\u5229\u8036\u592b2\" srcset=\"https:\/\/www.fsc.bg\/wp-content\/uploads\/2025\/12\/i.iliev2_-1-scaled.jpg 1920w, https:\/\/www.fsc.bg\/wp-content\/uploads\/2025\/12\/i.iliev2_-1-113x150.jpg 113w, https:\/\/www.fsc.bg\/wp-content\/uploads\/2025\/12\/i.iliev2_-1-768x1024.jpg 768w\" sizes=\"auto, (max-width: 767px) 89vw, (max-width: 1000px) 54vw, (max-width: 1071px) 543px, 89vw\" class=\"wp-image-67152\"\/>\n<\/picture><figcaption class=\"wp-element-caption\">\u4f0a\u5229\u4e9a\u00b7\u4f0a\u5229\u8036\u592b<\/figcaption><\/figure>\n<\/figure>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/div>\n<p><br \/>\n<br \/><a href=\"https:\/\/www.fsc.bg\/kfn-i-biznesat-obmeniha-dobri-praktiki-po-prilaganeto-na-msfo-17\/\">Source link <\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u91d1\u878d\u76d1\u7ba1\u59d4\u5458\u4f1a\u7ec4\u7ec7\u4e86\u4e00\u4e2a\u4e13\u95e8\u9488\u5bf9\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219 (IFRS) 17 \u7684\u60f3\u6cd5\u548c\u826f\u597d\u5b9e\u8df5\u4ea4\u6d41\u8bba\u575b\u3002 \u8be5\u6d3b\u52a8\u7531\u4fdd\u52a0&hellip;&nbsp;<a href=\"https:\/\/bccci.net\/zh-hans\/blog\/fsc-%e4%b8%8e%e4%bc%81%e4%b8%9a%e4%ba%a4%e6%b5%81%e4%ba%86%e5%ba%94%e7%94%a8-ifrs-17-%e7%9a%84%e8%89%af%e5%a5%bd%e5%ae%9e%e8%b7%b5\/\" rel=\"bookmark\">\u9605\u8bfb\u66f4\u591a &raquo;<span class=\"screen-reader-text\">FSC \u4e0e\u4f01\u4e1a\u4ea4\u6d41\u4e86\u5e94\u7528 IFRS 17 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