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Accounting and Solvency convergence. Dream or reality?

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040  ‎$a‎MAP‎$b‎spa‎$d‎MAP
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1001 ‎$0‎MAPA20080010973‎$a‎Esson, Rob
24510‎$a‎Accounting and Solvency convergence. Dream or reality?‎$c‎Rob Esson with assistance from Peter Cooke
520  ‎$a‎This 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.
61021‎$0‎MAPA20080470760‎$a‎International Association of Insurance Supervisors
61021‎$0‎MAPA20080462246‎$a‎International Accounting Standards Board
65011‎$0‎MAPA20080552701‎$a‎Solvencia
65011‎$0‎MAPA20080585563‎$a‎Gestión financiera
650 1‎$0‎MAPA20080586294‎$a‎Mercado de seguros
650 1‎$0‎MAPA20080584290‎$a‎Contrato de seguro
650 1‎$0‎MAPA20080591182‎$a‎Gerencia de riesgos
65011‎$0‎MAPA20080615703‎$a‎Transparencia financiera
650 1‎$0‎MAPA20080606954‎$a‎Legislación de seguros
7001 ‎$0‎MAPA20080040611‎$a‎Cooke, Peter
7404 ‎$a‎The Geneva papers on risk and insurance
7730 ‎$w‎MAP20077100215‎$t‎Geneva papers on risk and insurance : issues and practice‎$d‎Geneva : The Geneva Association, 1976-‎$x‎1018-5895‎$g‎01/07/2007 Tomo 32 Número 3 2007 , p. 332-344
856  ‎$u‎http://www.genevaassociation.org/PDF/Geneva_papers_on_Risk_and_Insurance/GA2007_GP32(3)_Esson&Cooke.pdf
856  ‎$y‎MÁS INFORMACIÓN‎$u‎mailto:centrodocumentacion@fundacionmapfre.org?subject=Consulta%20de%20una%20publicaci%C3%B3n%20&body=Necesito%20m%C3%A1s%20informaci%C3%B3n%20sobre%20este%20documento%3A%20%0A%0A%5Banote%20aqu%C3%AD%20el%20titulo%20completo%20del%20documento%20del%20que%20desea%20informaci%C3%B3n%20y%20nos%20pondremos%20en%20contacto%20con%20usted%5D%20%0A%0AGracias%20%0A