The Search for an international accounting standard for insurance : special report to the task force on accountancy of the Geneva Association
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| Tag | 1 | 2 | Valor |
|---|---|---|---|
| LDR | 00000nam a2200000 i 4500 | ||
| 001 | MAP20070042910 | ||
| 003 | MAP | ||
| 005 | 20080417191342.0 | ||
| 008 | 070503s2003 che 000|0eng | ||
| 040 | $aMAP$bspa | ||
| 084 | $a214 | ||
| 245 | 1 | 4 | $aThe Search for an international accounting standard for insurance$b: special report to the task force on accountancy of the Geneva Association |
| 260 | $aGeneva$bInternational Association for the Study of Insurance Economics$ccop. 2003 | ||
| 490 | 1 | $aThe Geneva papers on risk and insurance : issues and practice | |
| 520 | 8 | $aThe paper seeks to provide an understanding of the background to the search for an international standard for insurance contracts, which was initiated by the International Accounting Standards Committee (IASC) in 1997 and is still proceeding under its successor, the International Accounting Standard Board (IASB). To do this paper traces the evolution of the fair value initiative of the IASC-IASB which at the outset was designed to be for all financial instruments, but over time has been amended as the standard setters realised that there would be major problems of implementation, after listening to the views of preparers, particularly the commercial banks, and users, including financial services regulators | |
| 650 | 1 | 1 | $0MAPA20080632809$aNormas internacionales de contabilidad |
| 650 | 1 | 1 | $0MAPA20080590567$aEmpresas de seguros |
| 650 | 0 | 1 | $0MAPA20080584290$aContrato de seguro |
| 650 | 0 | 1 | $0MAPA20080554361$aFair value |
| 650 | 1 | 1 | $0MAPA20080614508$aInstrumentos financieros |
| 650 | $0MAPA20190001342$aAdministración de la empresa de seguros | ||
| 710 | 2 | $0MAPA20080477127$aInternational Association for the Study of Insurance Economics | |
| 710 | 2 | $0MAPA20080445805$aEmbedded Finance & Super App Strategies | |
| 830 | 4 | $0MAPA20080534660$aThe Geneva papers on risk and insurance : issues and practice |