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

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<title>Insurance accounting reform</title>
<subTitle>: a glass half empty or half full?</subTitle>
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<namePart>Darren, Pain</namePart>
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<namePart>Tamm, Külli</namePart>
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<dateIssued>2012</dateIssued>
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<abstract displayLabel="Summary">Significant 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? </abstract>
<note type="statement of responsibility">Pain Darren, Külli Tamm</note>
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<topic>Normas internacionales de contabilidad</topic>
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