Duverne, Denis; Douit, Jacques Le - In: The Geneva Papers on Risk and Insurance - Issues and … 32 (2007) 1, pp. 62-74
European insurers who have to establish financial statements under IFRS must apply a temporary international accounting standard for insurance contracts which provides a flawed picture of their business. The IFRS long-term project for insurance is still under preparation by the IASB. The...