IFRS and Solvency II : global exposure and interaction. The work of the IAIS
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| Tag | 1 | 2 | Valor |
|---|---|---|---|
| LDR | 00000nab a2200000 i 4500 | ||
| 001 | MAP20071509285 | ||
| 003 | MAP | ||
| 005 | 20080418130352.0 | ||
| 007 | hzruuu---uuuu | ||
| 008 | 080225s2008 che|||| | |00010|eng d | ||
| 040 | $aMAP$bspa | ||
| 084 | $a22 | ||
| 100 | 1 | $0MAPA20080098278$aFlamée, Michel | |
| 245 | 1 | 0 | $aIFRS and Solvency II$b: global exposure and interaction. The work of the IAIS$cMichel Flamée |
| 520 | $aThis paper sets out key principles on financial reporting by insurance companies. As a starting point, International Association of Insurance Supervisors supports the objective of having a substantial consistency between amounts disclosed to the public in financial reports and amounts reported to regulators for prudential purposes. In this context, the paper goes on to analyse a number of fundamental elements for the valuation of technical provision and explains the main differences identified so far between the accounting and regulatory approaches. The paper highlights several critical issues for further consideration, such as the need and the ways to ensure a consistent application of accounting standards | ||
| 610 | 2 | 1 | $0MAPA20080470760$aInternational Association of Insurance Supervisors |
| 650 | 1 | $0MAPA20080590567$aEmpresas de seguros | |
| 650 | 1 | $0MAPA20080584351$aControl de seguros | |
| 650 | 1 | $0MAPA20080607418$aNormas de contabilidad | |
| 650 | 1 | 1 | $0MAPA20080632809$aNormas internacionales de contabilidad |
| 650 | 1 | 1 | $0MAPA20080564254$aSolvencia II |
| 740 | 4 | $aThe Geneva papers on risk and insurance | |
| 773 | 0 | $tThe Geneva papers on risk and insurance : issues and practice$dGenève$gVol. 33, nº 1, 2008 ; p. 54-59 |