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192.168.6.56/handle/123456789/105226Full metadata record
| DC Field | Value | Language |
|---|---|---|
| dc.contributor.author | Tristan Nguyen and Philipp Molinari | - |
| dc.date.accessioned | 2020-02-10T06:50:23Z | - |
| dc.date.accessioned | 2020-05-15T23:01:04Z | - |
| dc.date.available | 2020-02-10T06:50:23Z | - |
| dc.date.available | 2020-05-15T23:01:04Z | - |
| dc.date.issued | 2013 | - |
| dc.identifier.uri | http://196.189.45.87:8080/handle/123456789/105226 | - |
| dc.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. | en_US |
| dc.language | English | en_US |
| dc.language.iso | en | en_US |
| dc.subject | IASB; IFRS 4; insurance contracts; decision usefulness; relevance; risk margin | en_US |
| dc.title | Accounting for“Insurance Contracts”According toIASB Exposure Draft — Is the Information Useful? | en_US |
| dc.type | Article | en_US |
| Appears in Collections: | Accounting and Finance | |
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