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Impact of a fair value financial reporting system on insurance companies : a survey

Recurso electrónico / electronic resource
Section: Electronic documents
Title: Impact of a fair value financial reporting system on insurance companies : a survey / [by Gerry Dickinson and Patrick M. Liedtke]
Publication: Geneva : International Asociation for the Study of Insurance Economics, 2004Physical description: 179 p. ; 30 cmNotes: Neutrality of financial statements and consistency with internal accounting systems -- Aims of the research report -- Information sources -- Survey respondents -- Impact on corporate strategies and business models -- Impact on existing and future product offerings -- Impact on investment policies and asset allocation decisions -- Use of fair value for internal financial management and its potential impact -- Consistency with internal asset-liability risk management systems -- Estimated costs of converting to a fair value reporting system -- Impact on ability to provide earnings' forecasts -- Perceived impact on the cost of capital -- Views on subjectivity of the measurement of insurance liabilities (insurance contracts) -- Views on transparency of fair value measurement of insurance liabilitiese -- Perceived impact on the risk transfer role of the insurance industry in the economic systemMateria / lugar / evento: Empresas de seguros Sistemas financieros Contrato de seguro Liability Fair value Mercado de seguros Valoración de riesgos Riesgo financiero Otros autores: International Association for the Study of Insurance Economics
Other categories: 219