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

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      <subfield code="a">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</subfield>
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      <subfield code="g">Vol. 33, nº 1, 2008 ; p. 54-59</subfield>
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