IFRS and Solvency II : global exposure and interaction. The work of the IAIS

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<dc:creator>Flamée, Michel</dc:creator>
<dc:date>2008</dc:date>
<dc:description xml:lang="es">Sumario: This 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</dc:description>
<dc:identifier>https://documentacion.fundacionmapfre.org/documentacion/publico/es/bib/61168.do</dc:identifier>
<dc:language>eng</dc:language>
<dc:rights xml:lang="es">InC - http://rightsstatements.org/vocab/InC/1.0/</dc:rights>
<dc:subject xml:lang="es">International Association of Insurance Supervisors</dc:subject>
<dc:subject xml:lang="es">Empresas de seguros</dc:subject>
<dc:subject xml:lang="es">Control de seguros</dc:subject>
<dc:subject xml:lang="es">Normas de contabilidad</dc:subject>
<dc:subject xml:lang="es">Normas internacionales de contabilidad</dc:subject>
<dc:subject xml:lang="es">Solvencia II</dc:subject>
<dc:type xml:lang="es">Artículos y capítulos</dc:type>
<dc:title xml:lang="es">IFRS and Solvency II : global exposure and interaction. The work of the IAIS</dc:title>
<dc:title xml:lang="es">Título: The Geneva papers on risk and insurance</dc:title>
<dc:relation xml:lang="es">En: The Geneva papers on risk and insurance : issues and practice. - Genève. - Vol. 33, nº 1, 2008 ; p. 54-59</dc:relation>
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