Accounting and Solvency convergence. Dream or reality?

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      <subfield code="a">Accounting and Solvency convergence. Dream or reality?</subfield>
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      <subfield code="a">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.</subfield>
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