Thérond, Pierre-Emmanuel; Planchet, Frédéric - HAL - 2007
IFRS dedicated to the insurance contracts, will systematize the use of the Value-at-Risk (VaR) risk measure in insurance …. Especially used for financial purposes, the measure of an insurance risk by a VaR technique requires a specific adaptation …. Schematically we may distinguish two different contexts, which impose distinct approaches : * the measurement of the risk related to …