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

Recurso electrónico / electronic resource
Registro MARC
Tag12Valor
LDR  00000cam a2200000 i 4500
001  MAP20070039191
003  MAP
005  20090528100329.0
008  050330s2004 esp 000|0eng
040  ‎$a‎MAP‎$b‎spa‎$d‎MAP
084  ‎$a‎219
24510‎$a‎Impact of a fair value financial reporting system on insurance companies‎$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
5208 ‎$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
65011‎$0‎MAPA20080590567‎$a‎Empresas de seguros
65011‎$0‎MAPA20080599218‎$a‎Sistemas financieros
65011‎$0‎MAPA20080584290‎$a‎Contrato de seguro
65011‎$0‎MAPA20080551490‎$a‎Liability
65011‎$0‎MAPA20080554361‎$a‎Fair value
65011‎$0‎MAPA20080586294‎$a‎Mercado de seguros
65011‎$0‎MAPA20080604394‎$a‎Valoración de riesgos
65011‎$0‎MAPA20080582418‎$a‎Riesgo financiero
7102 ‎$0‎MAPA20080477127‎$a‎International Association for the Study of Insurance Economics