Title:	Accounting and Solvency Convergence – Dreamor Reality?
Authors:	Rob Esson with assistance from Peter Cooke
Keywords:	convergence; financial reporting; IAIS; IASB; insurance liabilities; measurement;solvency assessment
Issue Date:	2007
Description:	This 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.
URI:	http://196.189.45.87:8080/handle/123456789/105041
Appears in Collections:	Accounting and Finance

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