Search

IFRS and Solvency II : global exposure and interaction. The work of the IAIS

Fichero PDF / PDF file
MARC record
Tag12Value
LDR  00000nab a2200000 i 4500
001  MAP20071509285
003  MAP
005  20080418130352.0
007  hzruuu---uuuu
008  080225s2008 che|||| | |00010|eng d
040  ‎$a‎MAP‎$b‎spa
084  ‎$a‎22
1001 ‎$0‎MAPA20080098278‎$a‎Flamée, Michel
24510‎$a‎IFRS and Solvency II‎$b‎: global exposure and interaction. The work of the IAIS‎$c‎Michel Flamée
520  ‎$a‎This paper sets out key principles on financial reporting by insurance companies. As a starting point, International Association of Insurance Supervisors supports the objective of having a substantial consistency between amounts disclosed to the public in financial reports and amounts reported to regulators for prudential purposes. In this context, the paper goes on to analyse a number of fundamental elements for the valuation of technical provision and explains the main differences identified so far between the accounting and regulatory approaches. The paper highlights several critical issues for further consideration, such as the need and the ways to ensure a consistent application of accounting standards
61021‎$0‎MAPA20080470760‎$a‎International Association of Insurance Supervisors
650 1‎$0‎MAPA20080590567‎$a‎Empresas de seguros
650 1‎$0‎MAPA20080584351‎$a‎Control de seguros
650 1‎$0‎MAPA20080607418‎$a‎Normas de contabilidad
65011‎$0‎MAPA20080632809‎$a‎Normas internacionales de contabilidad
65011‎$0‎MAPA20080564254‎$a‎Solvencia II
7404 ‎$a‎The Geneva papers on risk and insurance
7730 ‎$t‎The Geneva papers on risk and insurance : issues and practice‎$d‎Genève‎$g‎Vol. 33, nº 1, 2008 ; p. 54-59