Impact of a fair value financial reporting system on insurance companies : a survey
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| Tag | 1 | 2 | Value |
|---|---|---|---|
| LDR | 00000cam a2200000 i 4500 | ||
| 001 | MAP20070039191 | ||
| 003 | MAP | ||
| 005 | 20090528100329.0 | ||
| 008 | 050330s2004 esp 000|0eng | ||
| 040 | $aMAP$bspa$dMAP | ||
| 084 | $a219 | ||
| 245 | 1 | 0 | $aImpact of a fair value financial reporting system on insurance companies$b: a survey$c[by Gerry Dickinson and Patrick M. Liedtke] |
| 260 | $aGeneva$bInternational Asociation for the Study of Insurance Economics$c2004 | ||
| 300 | $a179 p.$c30 cm | ||
| 520 | 8 | $aNeutrality 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 system | |
| 650 | 1 | 1 | $0MAPA20080590567$aEmpresas de seguros |
| 650 | 1 | 1 | $0MAPA20080599218$aSistemas financieros |
| 650 | 1 | 1 | $0MAPA20080584290$aContrato de seguro |
| 650 | 1 | 1 | $0MAPA20080551490$aLiability |
| 650 | 1 | 1 | $0MAPA20080554361$aFair value |
| 650 | 1 | 1 | $0MAPA20080586294$aMercado de seguros |
| 650 | 1 | 1 | $0MAPA20080604394$aValoración de riesgos |
| 650 | 1 | 1 | $0MAPA20080582418$aRiesgo financiero |
| 710 | 2 | $0MAPA20080477127$aInternational Association for the Study of Insurance Economics |