Accounting and Solvency Convergence – Dreamor Reality?

Please use this identifier to cite or link to this item: 192.168.6.56/handle/123456789/105041

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DC Field	Value	Language
dc.contributor.author	Rob Esson with assistance from Peter Cooke	-
dc.date.accessioned	2020-02-07T08:28:15Z	-
dc.date.accessioned	2020-05-15T23:14:51Z	-
dc.date.available	2020-02-07T08:28:15Z	-
dc.date.available	2020-05-15T23:14:51Z	-
dc.date.issued	2007	-
dc.identifier.uri	http://196.189.45.87:8080/handle/123456789/105041	-
dc.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.	en_US
dc.language	English	en_US
dc.language.iso	en	en_US
dc.subject	convergence; financial reporting; IAIS; IASB; insurance liabilities; measurement;solvency assessment	en_US
dc.title	Accounting and Solvency Convergence – Dreamor Reality?	en_US
dc.type	Article	en_US
Appears in Collections:	Accounting and Finance

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