Centro de Documentación de Fundación MAPFRE - Insurance accounting reform : a glass half empty or half full?

MAP20120048737

Insurance accounting reform : a glass half empty or half full? / Pain Darren, Külli Tamm. — Zurich : Swiss Reinsurance Company, 2012

(Sigma ; 6)

Sumario: Significant progress has been made on the design of new insurance accounting standards which aim to better reflect the underlying economics of insurance. Yet key details remain to be settled before the new standards can be implemented. Why is reaching consensus taking so long, and how close are standard-setters coming to finding and agreeing on a converged, global insurance accounting standard?

1. Contabilidad . 2. Seguros . 3. Normas internacionales de contabilidad . 4. Información contable . 5. Transparencia financiera . 6. Reforma financiera . 7. Valoración financiera . 8. Contrato de seguro . 9. Instrumentos financieros . 10. Administración de la empresa de seguros . I. Tamm, Külli . II. Swiss Reinsurance Company . III. Sigma ; 6 .