Please use this identifier to cite or link to this item: 192.168.6.56/handle/123456789/105226
Title: Accounting for“Insurance Contracts”According toIASB Exposure Draft — Is the Information Useful?
Authors: Tristan Nguyen and Philipp Molinari
Keywords: IASB; IFRS 4; insurance contracts; decision usefulness; relevance; risk margin
Issue Date: 2013
Description: This paper aims to analyse the extent to which the accounting model for insurance liabilities introduced in the Exposure Draft is qualified to generate useful information to users of financial statements. Furthermore, we give recommendations about which fields need further adjustments in order to comply with decision usefulness as the overriding principle.
URI: http://196.189.45.87:8080/handle/123456789/105226
Appears in Collections:Accounting and Finance

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