Sección: Documentos electrónicosTítulo: Impact of a fair value financial reporting system on insurance companies : a survey / [by Gerry Dickinson and Patrick M. Liedtke]Publicación: Geneva : International Asociation for the Study of Insurance Economics, 2004Descripción física: 179 p. ; 30 cmNotas: 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 segurosSistemas financierosContrato de seguroLiabilityFair valueMercado de segurosValoración de riesgosRiesgo financieroOtros autores: International Association for the Study of Insurance EconomicsOtras clasificaciones: 219Derechos: In Copyright (InC)
