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The Search for an international accounting standard for insurance : special report to the task force on accountancy of the Geneva Association

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003  MAP
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008  070503s2003 che 000|0eng
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24514‎$a‎The Search for an international accounting standard for insurance‎$b‎: special report to the task force on accountancy of the Geneva Association
260  ‎$a‎Geneva‎$b‎International Association for the Study of Insurance Economics‎$c‎cop. 2003
4901 ‎$a‎The Geneva papers on risk and insurance : issues and practice
5208 ‎$a‎The paper seeks to provide an understanding of the background to the search for an international standard for insurance contracts, which was initiated by the International Accounting Standards Committee (IASC) in 1997 and is still proceeding under its successor, the International Accounting Standard Board (IASB). To do this paper traces the evolution of the fair value initiative of the IASC-IASB which at the outset was designed to be for all financial instruments, but over time has been amended as the standard setters realised that there would be major problems of implementation, after listening to the views of preparers, particularly the commercial banks, and users, including financial services regulators
65011‎$0‎MAPA20080632809‎$a‎Normas internacionales de contabilidad
65011‎$0‎MAPA20080590567‎$a‎Empresas de seguros
65001‎$0‎MAPA20080584290‎$a‎Contrato de seguro
65001‎$0‎MAPA20080554361‎$a‎Fair value
65011‎$0‎MAPA20080614508‎$a‎Instrumentos financieros
650  ‎$0‎MAPA20190001342‎$a‎Administración de la empresa de seguros
7102 ‎$0‎MAPA20080477127‎$a‎International Association for the Study of Insurance Economics
7102 ‎$0‎MAPA20080445805‎$a‎Embedded Finance & Super App Strategies
830 4‎$0‎MAPA20080534660‎$a‎The Geneva papers on risk and insurance : issues and practice