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Insurance accounting reform : a glass half empty or half full?

Recurso electrónico / electronic resource
MARC record
Tag12Value
LDR  00000cam a22000004b 4500
001  MAP20120048737
003  MAP
005  20121122135140.0
008  121122s2012 che|||| ||| ||eng d
040  ‎$a‎MAP‎$b‎spa‎$d‎MAP
084  ‎$a‎214
1001 ‎$0‎MAPA20120026049‎$a‎Darren, Pain
24500‎$a‎Insurance accounting reform‎$b‎: a glass half empty or half full?‎$c‎Pain Darren, Külli Tamm
260  ‎$a‎Zurich‎$b‎Swiss Reinsurance Company‎$c‎2012
4900 ‎$a‎Sigma‎$v‎6
520  ‎$a‎Significant progress has been made on the design of new insurance accounting standards which aim to better reflect the underlying economics of insurance. Yet key details remain to be settled before the new standards can be implemented. Why is reaching consensus taking so long, and how close are standard-setters coming to finding and agreeing on a converged, global insurance accounting standard?
650 1‎$0‎MAPA20080561895‎$a‎Contabilidad
650 1‎$0‎MAPA20080545338‎$a‎Seguros
650 1‎$0‎MAPA20080632809‎$a‎Normas internacionales de contabilidad
650 1‎$0‎MAPA20080597153‎$a‎Información contable
650 1‎$0‎MAPA20080615703‎$a‎Transparencia financiera
650 1‎$0‎MAPA20080587369‎$a‎Reforma financiera
650 1‎$0‎MAPA20080604400‎$a‎Valoración financiera
650 1‎$0‎MAPA20080584290‎$a‎Contrato de seguro
650 1‎$0‎MAPA20080614508‎$a‎Instrumentos financieros
650  ‎$0‎MAPA20190001342‎$a‎Administración de la empresa de seguros
7001 ‎$0‎MAPA20110032036‎$a‎Tamm, Külli
7102 ‎$0‎MAPA20080448349‎$a‎Swiss Reinsurance Company
830 0‎$0‎MAPA20080501587‎$a‎Sigma‎$v‎6