Centro de Documentacion de Fundación MAPFRE - The Search for an international accounting standard for insurance : special report to the task force on accountancy of the Geneva Association

Publicação: Geneva : International Association for the Study of Insurance Economics, cop. 2003Série: (The Geneva papers on risk and insurance : issues and practice )Notas: 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 regulatorsMateria / lugar / evento: Normas internacionales de contabilidad Empresas de seguros Contrato de seguro Fair value Instrumentos financieros Administración de la empresa de seguros Otros autores: International Association for the Study of Insurance Economics
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Serie secundária: The Geneva papers on risk and insurance : issues and practice Outras classificações: 214