Search

Insurance accounting reform : a glass half empty or half full?

<?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.loc.gov/MARC21/slim http://www.loc.gov/standards/marcxml/schema/MARC21slim.xsd">
  <record>
    <leader>00000cam a22000004b 4500</leader>
    <controlfield tag="001">MAP20120048737</controlfield>
    <controlfield tag="003">MAP</controlfield>
    <controlfield tag="005">20121122135140.0</controlfield>
    <controlfield tag="008">121122s2012    che||||       ||| ||eng d</controlfield>
    <datafield tag="040" ind1=" " ind2=" ">
      <subfield code="a">MAP</subfield>
      <subfield code="b">spa</subfield>
      <subfield code="d">MAP</subfield>
    </datafield>
    <datafield tag="084" ind1=" " ind2=" ">
      <subfield code="a">214</subfield>
    </datafield>
    <datafield tag="100" ind1="1" ind2=" ">
      <subfield code="0">MAPA20120026049</subfield>
      <subfield code="a">Darren, Pain</subfield>
    </datafield>
    <datafield tag="245" ind1="0" ind2="0">
      <subfield code="a">Insurance accounting reform</subfield>
      <subfield code="b">: a glass half empty or half full?</subfield>
      <subfield code="c">Pain Darren, Külli Tamm</subfield>
    </datafield>
    <datafield tag="260" ind1=" " ind2=" ">
      <subfield code="a">Zurich</subfield>
      <subfield code="b">Swiss Reinsurance Company</subfield>
      <subfield code="c">2012</subfield>
    </datafield>
    <datafield tag="490" ind1="0" ind2=" ">
      <subfield code="a">Sigma</subfield>
      <subfield code="v">6</subfield>
    </datafield>
    <datafield tag="520" ind1=" " ind2=" ">
      <subfield code="a">Significant progress has been made on the design of new insurance accounting standards which aim to better reflect the underlying economics of insurance. Yet key details remain to be settled before the new standards can be implemented. Why is reaching consensus taking so long, and how close are standard-setters coming to finding and agreeing on a converged, global insurance accounting standard? </subfield>
    </datafield>
    <datafield tag="650" ind1=" " ind2="1">
      <subfield code="0">MAPA20080561895</subfield>
      <subfield code="a">Contabilidad</subfield>
    </datafield>
    <datafield tag="650" ind1=" " ind2="1">
      <subfield code="0">MAPA20080545338</subfield>
      <subfield code="a">Seguros</subfield>
    </datafield>
    <datafield tag="650" ind1=" " ind2="1">
      <subfield code="0">MAPA20080632809</subfield>
      <subfield code="a">Normas internacionales de contabilidad</subfield>
    </datafield>
    <datafield tag="650" ind1=" " ind2="1">
      <subfield code="0">MAPA20080597153</subfield>
      <subfield code="a">Información contable</subfield>
    </datafield>
    <datafield tag="650" ind1=" " ind2="1">
      <subfield code="0">MAPA20080615703</subfield>
      <subfield code="a">Transparencia financiera</subfield>
    </datafield>
    <datafield tag="650" ind1=" " ind2="1">
      <subfield code="0">MAPA20080587369</subfield>
      <subfield code="a">Reforma financiera</subfield>
    </datafield>
    <datafield tag="650" ind1=" " ind2="1">
      <subfield code="0">MAPA20080604400</subfield>
      <subfield code="a">Valoración financiera</subfield>
    </datafield>
    <datafield tag="650" ind1=" " ind2="1">
      <subfield code="0">MAPA20080584290</subfield>
      <subfield code="a">Contrato de seguro</subfield>
    </datafield>
    <datafield tag="650" ind1=" " ind2="1">
      <subfield code="0">MAPA20080614508</subfield>
      <subfield code="a">Instrumentos financieros</subfield>
    </datafield>
    <datafield tag="650" ind1=" " ind2=" ">
      <subfield code="0">MAPA20190001342</subfield>
      <subfield code="a">Administración de la empresa de seguros</subfield>
    </datafield>
    <datafield tag="700" ind1="1" ind2=" ">
      <subfield code="0">MAPA20110032036</subfield>
      <subfield code="a">Tamm, Külli</subfield>
    </datafield>
    <datafield tag="710" ind1="2" ind2=" ">
      <subfield code="0">MAPA20080448349</subfield>
      <subfield code="a">Swiss Reinsurance Company</subfield>
    </datafield>
    <datafield tag="830" ind1=" " ind2="0">
      <subfield code="0">MAPA20080501587</subfield>
      <subfield code="a">Sigma</subfield>
      <subfield code="v">6</subfield>
    </datafield>
  </record>
</collection>