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Finance

IFRS 17 insurance contracts → Korea insurance accounting rules → Financial Services Commission

금융위원회, 금융감독원

BProbable echo
Evidence tier

Echo patterns are similarity-based hypotheses, not proof of causation. Open the sources and evaluate the linkage yourself.

Evidence Scorecard

Three lenses — wording, timing, documented link. Not a single proof score.

Probable echo
Semantic
Moderate keyword/concept overlap
Temporal
Global precedent precedes Korea
Linkage
Official Korean agency source + concept alignment (no explicit citation recorded)
Could also be…show
  • •Parallel domestic policy development is possible.
  • •Industry or market pressure may have driven similar language.
  • •A common external shock (e.g., financial crisis, pandemic) could explain parallel adoption.

Timeline of the echo

6 year lag
  1. Global

    2017

    IFRS

    ifrs.org

  2. then Korea
  3. Korea

    2023

    주식회사 등의 외부감사에 관한 법률

    law.go.kr

First Korean mentionK-IFRS 17 보험회계

From date field: 2017 IFRS 17 → Korea K-IFRS 17 adoption · 2017–2026

Interrogate the Evidence

Answers are rendered directly from this record’s own curated fields — nothing is generated.

Bprobable echo · 79%

  • SemanticModerate keyword/concept overlap
  • TemporalGlobal precedent precedes Korea
  • LinkageOfficial Korean agency source + concept alignment (no explicit citation recorded)

Matched concepts: insurance contracts ↔ 보험계약; measurement, presentation and disclosure ↔ 측정·공시

Cross-lingual similarity 16/100 (heuristic fallback) — a computed signal, not proof.

Similarity type: IFRS 17 insurance contracts → Korea insurance accounting rules | insurance contracts → 보험계약

Matched Concepts

2 pairs
insurance contracts
↓
보험계약
measurement, presentation and disclosure
↓
측정·공시

Suggested Concepts

1 suggested

Auto-aligned concept pairs surfaced by our Concept Suggester engine. Shown as supplementary leads — the curated matches above are the authoritative set.

IFRS 17 Insurance Contracts sets recognition, measurement, presentation and disclosure principles for insurance contracts, replacing IFRS 4.
Keyword↓
금융위원회·금융감독원 보험회계·감독 기준 및 「주식회사 등의 외부감사에 관한 법률」 체계 아래 K-IFRS 17 도입: 보험계약 측정·공시 어휘가 IFRS 17과 정합.

Agenda Arc

Derived

Built live from origin, soft-law type, timeline, and sources — not a new research claim. Global vs Korean purpose are observed framings — not proof of coordination.

Global purpose

IFRS 17 Insurance Contracts sets recognition, measurement, presentation and disclosure principles for insurance contracts, replacing IFRS 4.

Korean purpose

금융위원회·금융감독원 보험회계·감독 기준 및 「주식회사 등의 외부감사에 관한 법률」 체계 아래 K-IFRS 17 도입: 보험계약 측정·공시 어휘가 IFRS 17과 정합. Standard adoption path — cite FSS/FSC primary notices.

주식회사 등의 외부감사에 관한 법률 — 금융위원회·금융감독원 보험회계·감독 기준 및 「주식회사 등의 외부감사에 관한 법률」 체계 아래 K-IFRS 17 도입: 보험계약 측정·공시 어휘가 IFRS 17과 정합. Standard adoption path — cite FSS/FSC primary notices.

Reasoning echo

Observed framing link: IFRS 17 insurance contracts → Korea insurance accounting rules | insurance contracts → 보험계약. Not a claim of coordination.

Started where

IFRS

Started how

via policy learning — timeline: 2017 IFRS 17 → Korea K-IFRS 17 adoption

  1. Soft lawGlobal2017IFRS
    IFRS 17

    2017 IFRS 17

    Primary source
  2. LegislationKorea금융위원회
    Korea K-IFRS 17 adoption

    Korea K-IFRS 17 adoption

    Primary source
Original (Global)

IFRS 17 Insurance Contracts① sets recognition, measurement, presentation and disclosure② principles for insurance contracts, replacing IFRS 4.

Echo (Korea)

금융위원회·금융감독원 보험회계·감독 기준 및 「주식회사 등의 외부감사에 관한 법률」 체계 아래 K-IFRS 17 도입: 보험계약① 측정·공시② 어휘가 IFRS 17과 정합. Standard adoption path — cite FSS/FSC primary notices.

Echo Strength

sourceVerified
hasKoreanSource
hasGlobalSource
hasDate
keywordDiversity
agendaTags

Influence Mechanism

policy learning
Origin
IFRS
Timeline

2017–2026

IFRS 17 insurance contracts → Korea insurance accounting rules | insurance contracts → 보험계약

Sources

🌍Global source
🇰🇷주식회사 등의 외부감사에 관한 법률

Related Patterns

EU DORA ICT operational resilience → Korea electronic financial supervision

FSS
P(B|A) = 50%category
13%
Keywords
IFRS 17insurance contractsK-IFRS보험계약보험회계
Score Guide
Confidence — Editorial A–D tier from semantic, temporal, and linkage evidence.
Echo Strength — Metadata completeness score. Rewards verified sources, paired links, explicit dates, keyword diversity, and origin tags.
Vocabulary Overlap — Heuristic score measuring shared tokens between global and Korean texts. Reflects loanwords and repeated terms, not meaning across languages.
PATTERN #ifrs17-insurance-1