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Accounting and Solvency convergence. Dream or reality?

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<title>Accounting and Solvency convergence. Dream or reality?</title>
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<title>The Geneva papers on risk and insurance</title>
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<namePart>Esson, Rob</namePart>
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<namePart>Cooke, Peter</namePart>
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<dateIssued encoding="marc">2007</dateIssued>
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<abstract displayLabel="Summary">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.</abstract>
<note type="statement of responsibility">Rob Esson with assistance from Peter Cooke</note>
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<name type="corporate">
<namePart>International Association of Insurance Supervisors</namePart>
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<namePart>International Accounting Standards Board</namePart>
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<topic>Solvencia</topic>
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<topic>Gestión financiera</topic>
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<topic>Mercado de seguros</topic>
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<topic>Contrato de seguro</topic>
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<topic>Gerencia de riesgos</topic>
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<topic>Transparencia financiera</topic>
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<topic>Legislación de seguros</topic>
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<url displayLabel="electronic resource" usage="primary display">http://www.genevaassociation.org/PDF/Geneva_papers_on_Risk_and_Insurance/GA2007_GP32(3)_Esson&Cooke.pdf</url>
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<title>Geneva papers on risk and insurance : issues and practice</title>
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<publisher>Geneva : The Geneva Association, 1976-</publisher>
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<identifier type="issn">1018-5895</identifier>
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<text>01/07/2007 Tomo 32 Número 3  2007 , p. 332-344</text>
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