About: Deferred acquisition costs

Facets (new session)
Description
Metadata
Settings
- Rule:
- Inverse Functional Properties:
- "Same As":

About: Deferred acquisition costs Goto Sponge NotDistinct Permalink

An Entity of Type : owl:Thing, within Data Space : dbpedia.demo.openlinksw.com associated with source document(s)
QRcode icon

http://dbpedia.demo.openlinksw.com/describe/?url=http%3A%2F%2Fdbpedia.org%2Fresource%2FDeferred_acquisition_costs&invfp=IFP_OFF&sas=SAME_AS_OFF

In insurance, deferred acquisition costs (DAC) is an asset on the balance sheet representing the deferral of the cost of acquiring new insurance contracts, thereby amortising the costs over their duration. Insurance companies face large upfront costs incurred in issuing new business, such as commissions to sales agents, underwriting, bonus interest and other acquisition expenses. DAC under U.S. GAAP, MSSB (Modified Statutory Solvency Basis) and IAS 39 are all very similar, except thatIAS 39 only allows direct, incremental costs to be deferred rather than all acquisition costs.

Attributes	Values
rdfs:label	Deferred Acquisition Costs (de) Deferred acquisition costs (en) 繰延新契約費 (ja)
rdfs:comment	Die Deferred Acquisition Costs (dt. aktivierte Abschlusskosten), häufig abgekürzt mit DAC, bezeichnen eine Bilanzposition gemäß US-GAAP, in der die Abschlusskosten für Versicherungsverträge erfasst werden. Da sich derzeit der IFRS 4, der für Versicherungsverträge geltende International Financial Reporting Standard, in einer Übergangsphase befindet, existiert aktuell gemäß dem Standard die Möglichkeit, Versicherungsverträge unter bestimmten Voraussetzungen nach US-GAAP zu bilanzieren. (de) In insurance, deferred acquisition costs (DAC) is an asset on the balance sheet representing the deferral of the cost of acquiring new insurance contracts, thereby amortising the costs over their duration. Insurance companies face large upfront costs incurred in issuing new business, such as commissions to sales agents, underwriting, bonus interest and other acquisition expenses. DAC under U.S. GAAP, MSSB (Modified Statutory Solvency Basis) and IAS 39 are all very similar, except thatIAS 39 only allows direct, incremental costs to be deferred rather than all acquisition costs. (en) において繰延新契約費（くりのべしんけいやくひ）とは、Deferred Acquisition Costsの訳語であり、DAC（ダック）と呼ばれることが多い。 (ja)
dcterms:subject	Insurance in the United States United States Generally Accepted Accounting Principles Costs
Wikipage page ID	14538847 (xsd:integer)
Wikipage revision ID	1120096262 (xsd:integer)
Link from a Wikipage to another Wikipage	Amortization (accounting) Insurance in the United States Deferral Deferred financing cost Deferred tax Insurance Intangible asset Interest rate Matching principle Generally Accepted Accounting Principles (United States) Commission (remuneration) Balance sheet United States Generally Accepted Accounting Principles Asset Costs Gross margin Insurance company Expense IAS 39 Underwriting
Link from a Wikipage to an external page	http://www.investopedia.com/terms/d/dac.asp http://financial-dictionary.thefreedictionary.com/Deferred+Acquisition+Costs+-+DAC https://web.archive.org/web/20110617063024/http:/www.theiia.org/download.cfm%3Ffile=54754
sameAs	Deferred acquisition costs Deferred acquisition costs Deferred acquisition costs Deferred acquisition costs
dbp:wikiPageUsesTemplate	dbt:Reflist dbt:Unreferenced
has abstract	Die Deferred Acquisition Costs (dt. aktivierte Abschlusskosten), häufig abgekürzt mit DAC, bezeichnen eine Bilanzposition gemäß US-GAAP, in der die Abschlusskosten für Versicherungsverträge erfasst werden. Da sich derzeit der IFRS 4, der für Versicherungsverträge geltende International Financial Reporting Standard, in einer Übergangsphase befindet, existiert aktuell gemäß dem Standard die Möglichkeit, Versicherungsverträge unter bestimmten Voraussetzungen nach US-GAAP zu bilanzieren. (de) In insurance, deferred acquisition costs (DAC) is an asset on the balance sheet representing the deferral of the cost of acquiring new insurance contracts, thereby amortising the costs over their duration. Insurance companies face large upfront costs incurred in issuing new business, such as commissions to sales agents, underwriting, bonus interest and other acquisition expenses. DAC under U.S. GAAP, MSSB (Modified Statutory Solvency Basis) and IAS 39 are all very similar, except thatIAS 39 only allows direct, incremental costs to be deferred rather than all acquisition costs. (en) において繰延新契約費（くりのべしんけいやくひ）とは、Deferred Acquisition Costsの訳語であり、DAC（ダック）と呼ばれることが多い。 (ja)
prov:wasDerivedFrom	wikipedia-en:Deferred_acquisition_costs?oldid=1120096262&ns=0
page length (characters) of wiki page	6275 (xsd:nonNegativeInteger)
foaf:isPrimaryTopicOf	wikipedia-en:Deferred_acquisition_costs
is Link from a Wikipage to another Wikipage of	Deferred Acquisition Costs
is Wikipage redirect of	Deferred Acquisition Costs
is foaf:primaryTopic of	wikipedia-en:Deferred_acquisition_costs

Faceted Search & Find service v1.17_git139 as of Feb 29 2024

Alternative Linked Data Documents: ODE Content Formats:

RDF

ODATA

Microdata

About

OpenLink Virtuoso version 08.03.3330 as of Mar 19 2024, on Linux (x86_64-generic-linux-glibc212), Single-Server Edition (378 GB total memory, 56 GB memory in use)
Data on this page belongs to its respective rights holders.
Virtuoso Faceted Browser Copyright © 2009-2024 OpenLink Software