{"id":19973,"date":"2025-04-10T23:20:50","date_gmt":"2025-04-10T21:20:50","guid":{"rendered":"https:\/\/www.cconsulting.it\/glossary\/unit-of-account\/"},"modified":"2025-04-10T23:20:50","modified_gmt":"2025-04-10T21:20:50","slug":"unit-of-account","status":"publish","type":"glossary","link":"https:\/\/www.cconsulting.it\/de\/glossary\/unit-of-account\/","title":{"rendered":"Unit of Account"},"content":{"rendered":"<p>The <a class=\"glossaryLink\"  aria-describedby=\"tt\"  data-cmtooltip=\"&lt;div class=glossaryItemTitle&gt;Unit of Account&lt;\/div&gt;&lt;div class=glossaryItemBody&gt;The Unit of Account is a new accounting unit introduced by the accounting principle IFRS 17. It consists of the set of Agreements belonging to the same Portfolio, with the same year of generation or application (cohort) and with the same level of profitability\/ cost.&lt;\/div&gt;\"  href=\"https:\/\/www.cconsulting.it\/de\/glossary\/unit-of-account\/\"  data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]'  tabindex='0' role='link'>Unit of Account<\/a> is a new accounting unit introduced by the accounting principle IFRS 17. It consists of the set of Agreements belonging to the same Portfolio, with the same year of generation or application (cohort) and with the same level of profitability\/ cost.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The <a class=\"glossaryLink\" aria-describedby=\"tt\" data-cmtooltip=\"&lt;div class=glossaryItemTitle&gt;Unit of Account&lt;\/div&gt;&lt;div class=glossaryItemBody&gt;The Unit of Account is a new accounting unit introduced by the accounting principle IFRS 17. It consists of the set of Agreements belonging to the same Portfolio, with the same year of generation or application (cohort) and with the same level of profitability\/ cost.&lt;\/div&gt;\" href=\"https:\/\/www.cconsulting.it\/de\/glossary\/unit-of-account\/\" data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]' tabindex=\"0\" role=\"link\">Unit of Account<\/a> is a new accounting unit introduced by the accounting principle IFRS 17. It consists of the set of Agreements belonging to the same Portfolio, with the same year of generation or application (cohort) and with the same level of profitability\/ cost.<\/p>\n","protected":false},"author":1,"featured_media":0,"menu_order":0,"template":"","meta":{"inline_featured_image":false,"footnotes":""},"class_list":["post-19973","glossary","type-glossary","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.cconsulting.it\/de\/wp-json\/wp\/v2\/glossary\/19973","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cconsulting.it\/de\/wp-json\/wp\/v2\/glossary"}],"about":[{"href":"https:\/\/www.cconsulting.it\/de\/wp-json\/wp\/v2\/types\/glossary"}],"author":[{"embeddable":true,"href":"https:\/\/www.cconsulting.it\/de\/wp-json\/wp\/v2\/users\/1"}],"version-history":[{"count":0,"href":"https:\/\/www.cconsulting.it\/de\/wp-json\/wp\/v2\/glossary\/19973\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.cconsulting.it\/de\/wp-json\/wp\/v2\/media?parent=19973"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}