Accounting for European insurance M&A transactions : fair value of insurance contracts and duplex IFRS/US GAAP purchase accounting
Karsten Paetzmann and Christine Lippl
| Year of publication: |
2013
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| Authors: | Paetzmann, Karsten ; Lippl, Christine |
| Published in: |
The Geneva papers on risk and insurance - issues and practice : an official journal of the Geneva Association. - Basingstoke : Palgrave Macmillan, ISSN 1018-5895, ZDB-ID 196109-3. - Vol. 38.2013, 2, p. 332-353
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| Subject: | purchase accounting | fair value | Solvency II | embedded value | Fair-Value-Bilanzierung | Fair value accounting | IFRS | Versicherung | Insurance | Rechnungswesen | Accounting | Bilanzierungsgrundsätze | Accounting standards | Bilanzielle Bewertung | Accounting valuation | Europa | Europe | Risikomodell | Risk model |
| Extent: | graph. Darst. |
|---|---|
| Type of publication: | Article |
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10009752615