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Normes IAS : impacts sur le contrôle prudentiel

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<titleInfo>
<title>Normes IAS</title>
<subTitle>: impacts sur le contrôle prudentiel</subTitle>
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<title>Risques</title>
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<name type="personal" usage="primary" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080199098">
<namePart>Lustman, Florence</namePart>
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<name type="personal" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080198145">
<namePart>Leflaive, Viviane</namePart>
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<name type="personal" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080156114">
<namePart>Bouquerel, Sarah</namePart>
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<placeTerm type="code" authority="marccountry">fra</placeTerm>
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<dateIssued encoding="marc">2004</dateIssued>
<issuance>serial</issuance>
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<abstract>En matière de contrôle prudentiel, l'utilisation des normes comptables internationales pourrait avoir un impact sur la survaillance à laquelle sont soumises les entreprises appartenant à un groupe d'assurance, dans la mesure où le calcul de la marge de solvabilité ajustée pour ces entreprises est aujourd'hui sur a base de leurs comptes consolidés</abstract>
<note type="statement of responsibility">Florence Lustman, Viviane Leflaive, Sarah Bouquerel</note>
<subject authority="lcshac" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080632809">
<topic>Normas internacionales de contabilidad</topic>
</subject>
<subject authority="lcshac" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080606718">
<topic>Información financiera</topic>
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<subject authority="lcshac" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080590567">
<topic>Empresas de seguros</topic>
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<subject authority="lcshac" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080584351">
<topic>Control de seguros</topic>
</subject>
<subject authority="lcshac" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080591830">
<topic>Margen de solvencia</topic>
</subject>
<subject xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20190001342">
<topic>Administración de la empresa de seguros</topic>
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<classification authority="">214</classification>
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<title>Risques : les cahiers de l'assurance</title>
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<publisher>Paris</publisher>
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<identifier type="local">MAP20077000789</identifier>
<part>
<text>nº 58, Avril-Juin 2004 ; p. 99-103</text>
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