MAP20071508983 Esson, Rob Accounting and Solvency convergence. Dream or reality? / Rob Esson with assistance from Peter Cooke Sumario: This article discusses the desirability of having a single methodology that can be used for financial reporting for both solvency assessment and general-purpose financial reporting purposes. It goes on to argue that, while absolute convergence is neither likely nor necessarily desirable, current indications are that the dream that a single model can form the basis for both reporting regimes might still be realized. This in turn would promote greater transparency and therefore enhance credibility in financial reporting by insurers En: Geneva papers on risk and insurance : issues and practice. - Geneva : The Geneva Association, 1976- = ISSN 1018-5895. - 01/07/2007 Tomo 32 Número 3 2007 , p. 332-344 1. International Association of Insurance Supervisors . 2. International Accounting Standards Board . 3. Solvencia . 4. Gestión financiera . 5. Mercado de seguros . 6. Contrato de seguro . 7. Gerencia de riesgos . 8. Transparencia financiera . 9. Legislación de seguros . I. Cooke, Peter . II. Title. III. Título: The Geneva papers on risk and insurance.
