众安科技&众安金融科技研究院：《中国会计准则第25号对保险公司影响的综合分析》白皮书（英文版）

After thorough preparation, domestic listed insurance companies have implemented the "China Accounting Standards 25-Insurance Contracts" (Cai Kuai [2020] No. 20, hereinafter referred to as the "CAS25") from January 1st, 2023. CAS25 introduces significant changes in revenue recognition, reserve assessment, profit presentation, data granularity, and other areas. CAS25 is expected to encourage insurance companies to enhance their management processes, increase transparency in their information, red