Please use this identifier to cite or link to this item: 192.168.6.56/handle/123456789/105041
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dc.contributor.authorRob Esson with assistance from Peter Cooke-
dc.date.accessioned2020-02-07T08:28:15Z-
dc.date.accessioned2020-05-15T23:14:51Z-
dc.date.available2020-02-07T08:28:15Z-
dc.date.available2020-05-15T23:14:51Z-
dc.date.issued2007-
dc.identifier.urihttp://196.189.45.87:8080/handle/123456789/105041-
dc.descriptionThis article discusses the desirability of having a single methodology that can be used for financial reporting for both solvency assessment and general-purpose financial reporting purposes. It goes on to argue that, while absolute convergence is neither likely nor necessarily desirable, current indications are that the dream that a single model can form the basis for both reporting regimes might still be realized. This in turn would promote greater transparency and therefore enhance credibility in financial reporting by insurers.en_US
dc.languageEnglishen_US
dc.language.isoenen_US
dc.subjectconvergence; financial reporting; IAIS; IASB; insurance liabilities; measurement;solvency assessmenten_US
dc.titleAccounting and Solvency Convergence – Dreamor Reality?en_US
dc.typeArticleen_US
Appears in Collections:Accounting and Finance

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