MAP20100088241 Welzel, Hans-Joachim Implications and conceptual characteristics of the december 19, 1991 directive on the annual accounts and consolidated accounts of insurance undertakings / Hans-Joachim Welzel En: Geneva papers on risk and insurance : issues and practice. - Geneva : The Geneva Association, 1976- = ISSN 1018-5895. - Tomo 19 Número 2 - 1994