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Accounting for "insurance contracts" according to IASB exposure draft - Is the information useful?

Recurso electrónico / electronic resource
Registro MARC
Tag12Valor
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001  MAP20130015545
003  MAP
005  20130521133833.0
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040  ‎$a‎MAP‎$b‎spa‎$d‎MAP
084  ‎$a‎13
1001 ‎$0‎MAPA20130006062‎$a‎Nguyen, Tristan
24510‎$a‎Accounting for "insurance contracts" according to IASB exposure draft - Is the information useful?‎$c‎Tristan Nguyen, Philipp Molinari
520  ‎$a‎The International Accounting Standards Board (IASB, former IASC) has been working on a new international standard for insurance contracts based on fair value for about 10 years now. However, details on how to measure such a value in practice were unclear for a long time. A first indication of how an accounting model for insurance liabilities could look like was given by the Discussion Paper from May 2007 and concretised with the publication of the IASB Exposure Draft Insurance Contracts. This paper aims to analyse the extent to which the accounting model for insurance liabilities introduced in the Exposure Draft is qualified to generate useful information to users of financial statements. Furthermore, we give recommendations about which fields need further adjustments in order to comply with decision usefulness as the overriding principle.
650 1‎$0‎MAPA20080561895‎$a‎Contabilidad
650 1‎$0‎MAPA20080590567‎$a‎Empresas de seguros
650 1‎$0‎MAPA20080584290‎$a‎Contrato de seguro
650 1‎$0‎MAPA20080591830‎$a‎Margen de solvencia
7001 ‎$0‎MAPA20130006369‎$a‎Molinari, Philipp
7102 ‎$0‎MAPA20080462246‎$a‎International Accounting Standards Board
7730 ‎$w‎MAP20077100215‎$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 , p. 376-398