Insurance acquisition costs : capitalizing versus expensing
Year of publication: |
2020
|
---|---|
Authors: | Liu, Chi-chun ; Liao, Yi-Ping |
Published in: |
Journal of accounting, auditing & finance : JAAF. - London [u.a.] : Sage Publ., ISSN 2160-4061, ZDB-ID 2067574-4. - Vol. 35.2020, 3, p. 558-580
|
Subject: | insurance acquisition cost | IFRS 4 | IFRS 17 | capitalization | expensing | IFRS | Übernahme | Takeover | Kapitalkosten | Cost of capital | Versicherung | Insurance | Bilanzielle Bewertung | Accounting valuation |
-
Risk margin estimation through the cost of capital approach : some conceptual issues
Floreani, Alberto, (2011)
-
Cost of capital estimation for intangibles valuation in purchase price allocation
Vulpiani, Marco, (2008)
-
Value relevance of embedded value and IFRS 4 insurance contracts
Wu, Rebecca Chung-fern, (2011)
- More ...
-
The Informativeness of Uncertainty Analysis Disclosure Under TFAS No. 40 in the Insurance Industry
Liu, Chi-Chun, (2017)
-
Directors' and officers' liability insurance and investment efficiency: Evidence from Taiwan
Li, Kuei-Fu, (2014)
-
Liao, Yi-Ping, (2013)
- More ...