Accounting for "insurance contracts" according to IASB exposure draft : is the information useful?
Year of publication: |
2013
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Authors: | Nguyen, Tristan ; Molinari, Philipp |
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. 376-398
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Subject: | IASB | IFRS 4 | insurance contracts | decision usefulness | relevance | risk margin | IFRS | Versicherung | Insurance | Vertrag | Contract | Bilanzierung | Balancing accounts | Risikomanagement | Risk management | Versicherungsökonomik | Economics of insurance |
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