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LOMA 361(2019)-Accounting and Financial Reporting in Life Insurance Companies
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资源说明：OMA 361 provides a broad exposure to financial and managerial accounting in life insurance companies, including the corporate and regulatory environment in which accounting functions occur
Identify the main sources of revenue for life insurance companies, and explain why the accounting function is critical to a company’s profitability and continued solvency.
Recognize the components and purposes of an insurer’s key financial statements – balance sheet, income statement, cash flow statement, and statement of owners’ equity – and understand the relationships among various financial statements.
Describe the major capital and surplus accounts of life insurers and their sources, and explain how changes in assets, liabilities, and the market value of invested assets affect surplus.
Understand accounting principles that guide recording and reporting of accounting information, as well as basic accounting concepts – audits, capital, surplus, entries, gross/net income, expenses, taxation, financial ratios, assessments, valuations, liquidity, and scenario analysis – and how they apply to insurance companies.
Recognize the function of IRIS ratios, the FAST system, scenario analysis, and onsite regulatory examinations with respect to insurer solvency in the United States, and distinguish among risk-based capital requirements (United States) /Minimum Continuing Capital and Surplus Requirements (Canada) in monitoring insurance company solvency.
Describe common reserve valuation methods – gross reserve valuation, net reserve valuation, prospective reserve valuation, retrospective reserve valuation, and modified reserve valuation – as well as the effect of reserve strengthening and reserve de-strengthening on an insurer’s surplus.
Describe how insurers account for various policyholder benefits and supplemental options, as well as typical liabilities relating to premiums, expenses due and accrued, debt obligations, and claims incurred but not paid.
《LOMA 361（2019）——寿险公司的会计与财务报告》是针对寿险行业的会计和管理会计的一门课程，旨在提供全面的财务和管理会计知识，涵盖了公司经营和监管环境下的会计功能。这门课程强调了会计在寿险公司盈利能力和持续偿付能力中的关键作用。
课程内容主要涵盖以下几个方面：
1. 寿险公司的主要收入来源：学习者将了解寿险公司的收入构成，包括保费收入、投资收益等，以及这些收入如何影响公司的财务状况。
2. 财务报表解析：课程深入解释了保险公司的四大关键财务报表——资产负债表、利润表、现金流量表和所有者权益变动表，以及这些报表之间的相互关系。通过学习，学生能够理解不同财务报表如何反映公司的财务健康状况。
3. 寿险公司的资本与盈余账户：探讨了寿险公司的主要资本和盈余账户，如法定准备金、公积金等，以及资产、负债变化和投资资产市场价值波动对盈余的影响。
4. 会计原则与概念：课程介绍了指导会计信息记录和报告的会计原则，包括审计、资本、盈余、收支、税收、财务比率、评估、估值、流动性和情景分析等基本概念，并讲解了它们在保险公司中的应用。
5. 监管与偿付能力评估：涉及IRIS比率、FAST系统、情景分析和现场监管检查在美国保险公司偿付能力评估中的作用。同时，区分了美国的风险基础资本要求和加拿大的最低持续资本和盈余要求在监控保险偿付能力上的差异。
6. 保单准备金的估值方法：课程详细阐述了总准备金估值、净准备金估值、前瞻性准备金估值、回顾性准备金估值和修改后的准备金估值等常见方法，以及准备金增减对保险公司盈余的影响。
7. 保单利益与附加选项的会计处理：讨论了保险公司如何核算各种保单利益和补充选项，以及与保费、应付费用、债务责任和未赔付索赔等典型负债相关的会计处理。
8. 学习资源与支持：课程通过在线学习门户提供了丰富的多媒体资源，包括互动电子书、练习题、模拟考试及答案反馈，以及对课程中最难的“十大主题”的复习。
LOMA（生命办公室管理协会）是一个国际性的行业协会，自1924年成立以来，致力于通过员工发展、研究、信息分享和相关产品服务，提升全球保险和金融服务行业的管理和运营效率。LOMA提供了一系列自学教育项目，包括授予专业资格的Fellow, Life Management Institute (FLMI)项目。
通过学习《LOMA 361》，学员不仅能够掌握寿险公司的会计理论和实践，还能够提高对保险行业财务健康状况的分析和评估能力，为职业发展奠定坚实的基础。
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