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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<rdf:Description>
<dc:creator>International Association for the Study of Insurance Economics</dc:creator>
<dc:creator>Embedded Finance & Super App Strategies</dc:creator>
<dc:date>2003</dc:date>
<dc:description xml:lang="es">The 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</dc:description>
<dc:identifier>https://documentacion.fundacionmapfre.org/documentacion/publico/es/bib/29418.do</dc:identifier>
<dc:language>eng</dc:language>
<dc:publisher>International Association for the Study of Insurance Economics</dc:publisher>
<dc:rights xml:lang="es">InC - http://rightsstatements.org/vocab/InC/1.0/</dc:rights>
<dc:subject xml:lang="es">Normas internacionales de contabilidad</dc:subject>
<dc:subject xml:lang="es">Empresas de seguros</dc:subject>
<dc:subject xml:lang="es">Contrato de seguro</dc:subject>
<dc:subject xml:lang="es">Fair value</dc:subject>
<dc:subject xml:lang="es">Instrumentos financieros</dc:subject>
<dc:subject xml:lang="es">Administración de la empresa de seguros</dc:subject>
<dc:type xml:lang="es">Libros</dc:type>
<dc:title xml:lang="es">The Search for an international accounting standard for insurance : special report to the task force on accountancy of the Geneva Association</dc:title>
<dc:relation xml:lang="es">The Geneva papers on risk and insurance : issues and practice</dc:relation>
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