Búsqueda

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

<?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.loc.gov/MARC21/slim http://www.loc.gov/standards/marcxml/schema/MARC21slim.xsd">
  <record>
    <leader>00000cam a2200000 i 4500</leader>
    <controlfield tag="001">MAP20070039191</controlfield>
    <controlfield tag="003">MAP</controlfield>
    <controlfield tag="005">20090528100329.0</controlfield>
    <controlfield tag="008">050330s2004    esp            000|0eng  </controlfield>
    <datafield tag="040" ind1=" " ind2=" ">
      <subfield code="a">MAP</subfield>
      <subfield code="b">spa</subfield>
      <subfield code="d">MAP</subfield>
    </datafield>
    <datafield tag="084" ind1=" " ind2=" ">
      <subfield code="a">219</subfield>
    </datafield>
    <datafield tag="245" ind1="1" ind2="0">
      <subfield code="a">Impact of a fair value financial reporting system on insurance companies</subfield>
      <subfield code="b">: a survey</subfield>
      <subfield code="c">[by Gerry Dickinson and Patrick M. Liedtke]</subfield>
    </datafield>
    <datafield tag="260" ind1=" " ind2=" ">
      <subfield code="a">Geneva</subfield>
      <subfield code="b">International Asociation for the Study of Insurance Economics</subfield>
      <subfield code="c">2004</subfield>
    </datafield>
    <datafield tag="300" ind1=" " ind2=" ">
      <subfield code="a">179 p.</subfield>
      <subfield code="c">30 cm</subfield>
    </datafield>
    <datafield tag="520" ind1="8" ind2=" ">
      <subfield code="a">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</subfield>
    </datafield>
    <datafield tag="650" ind1="1" ind2="1">
      <subfield code="0">MAPA20080590567</subfield>
      <subfield code="a">Empresas de seguros</subfield>
    </datafield>
    <datafield tag="650" ind1="1" ind2="1">
      <subfield code="0">MAPA20080599218</subfield>
      <subfield code="a">Sistemas financieros</subfield>
    </datafield>
    <datafield tag="650" ind1="1" ind2="1">
      <subfield code="0">MAPA20080584290</subfield>
      <subfield code="a">Contrato de seguro</subfield>
    </datafield>
    <datafield tag="650" ind1="1" ind2="1">
      <subfield code="0">MAPA20080551490</subfield>
      <subfield code="a">Liability</subfield>
    </datafield>
    <datafield tag="650" ind1="1" ind2="1">
      <subfield code="0">MAPA20080554361</subfield>
      <subfield code="a">Fair value</subfield>
    </datafield>
    <datafield tag="650" ind1="1" ind2="1">
      <subfield code="0">MAPA20080586294</subfield>
      <subfield code="a">Mercado de seguros</subfield>
    </datafield>
    <datafield tag="650" ind1="1" ind2="1">
      <subfield code="0">MAPA20080604394</subfield>
      <subfield code="a">Valoración de riesgos</subfield>
    </datafield>
    <datafield tag="650" ind1="1" ind2="1">
      <subfield code="0">MAPA20080582418</subfield>
      <subfield code="a">Riesgo financiero</subfield>
    </datafield>
    <datafield tag="710" ind1="2" ind2=" ">
      <subfield code="0">MAPA20080477127</subfield>
      <subfield code="a">International Association for the Study of Insurance Economics</subfield>
    </datafield>
  </record>
</collection>