Search
Documentation Center

Impact of a fair value financial reporting system on insurance companies : a survey
Recurso electrónico / electronic resource
MAP20070039191
Impact of a fair value financial reporting system on insurance companies : a survey / [by Gerry Dickinson and Patrick M. Liedtke]. — Geneva : International Asociation for the Study of Insurance Economics, 2004
179 p. ; 30 cm
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 system
1. Empresas de seguros ‌. 2. Sistemas financieros ‌. 3. Contrato de seguro ‌. 4. Liability ‌. 5. Fair value ‌. 6. Mercado de seguros ‌. 7. Valoración de riesgos ‌. 8. Riesgo financiero ‌. I. International Association for the Study of Insurance Economics ‌. II. Title.