Accounting for European insurance M&A transactions : fair value of insurance contracts and duplex IFRS-U.S. GAAP purchase accounting
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| Tag | 1 | 2 | Value |
|---|---|---|---|
| LDR | 00000cab a2200000 4500 | ||
| 001 | MAP20130015521 | ||
| 003 | MAP | ||
| 005 | 20130705145402.0 | ||
| 008 | 130513e20130401esp|||p |0|||b|spa d | ||
| 040 | $aMAP$bspa$dMAP | ||
| 084 | $a214 | ||
| 100 | 1 | $0MAPA20130006055$aPaetzmann, Karsten | |
| 245 | 1 | 0 | $aAccounting for European insurance M&A transactions$b: fair value of insurance contracts and duplex IFRS-U.S. GAAP purchase accounting$cKarsten Paetzmann, Christine Lippl |
| 520 | $aIFRS requires that for purchase accounting purposes, insurance liabilities are measured at their fair value. Purchase accounting for insurance contracts proves to be a challenging topic for standard setters, preparers, and users, given the absence of specific guidance in IFRS for this particular case. Recent developments, in particular the 2010 IFRS Insurance Contract Exposure Draft, the 2010 Solvency II QIS 5 Technical Specifications and the 2009 Market Consistent Embedded Value (MCEV) Principles, may be seen as providing relevant techniques in this context but do not present clear guidance specifically for fair values as required for purchase accounting purposes. This paper compares fair value as required for purchase accounting within the current IFRS Phase II process, the proposed Solvency II regulations and the practical actuarial concept of MCEV. Potential investors may benefit from this as discretionary elements in M&A transaction accounting, and their implications should be taken into account early in the transaction process of insurance companies. | ||
| 650 | 4 | $0MAPA20080609320$aAdquisición de empresas | |
| 650 | 4 | $0MAPA20080585457$aFusión de empresas | |
| 650 | 4 | $0MAPA20080590567$aEmpresas de seguros | |
| 650 | 4 | $0MAPA20080609184$aValoración de empresas | |
| 650 | 4 | $0MAPA20100019443$aRequerimientos financieros | |
| 650 | 4 | $0MAPA20080609863$aContabilidad financiera | |
| 650 | 4 | $0MAPA20080564254$aSolvencia II | |
| 650 | $0MAPA20190001342$aAdministración de la empresa de seguros | ||
| 651 | 1 | $0MAPA20080640255$aUnión Europea | |
| 773 | 0 | $wMAP20077100215$tGeneva papers on risk and insurance : issues and practice$dGeneva : The Geneva Association, 1976-$x1018-5895$g01/04/2013 Volumen 38 Número 2 - abril 2013 |