Risk margin estimation through the cost of capital approach : some conceptual issues
Alberto Floreani
| Year of publication: |
2011
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|---|---|
| Authors: | Floreani, Alberto |
| 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. 36.2011, 2, p. 226-253
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| Subject: | cost of capital | Solvency II | risk margin | insurance contracts | fair value | accounting standards | IFRS 4 | Kapitalkosten | Cost of capital | IFRS | Fair-Value-Bilanzierung | Fair value accounting | Theorie | Theory | Risiko | Risk | Bilanzierungsgrundsätze | Accounting standards | Bilanzielle Bewertung | Accounting valuation | Risikomodell | Risk model |