Post, Thomas; Gründl, Helmut; Schmidl, Lisa; Dorfman, … - 2009
The European insurance industry is currently undergoing a substantial change in financial reporting requirements … Union. Substantial sections of the IFRS - leading to a market-oriented valuation of insurance contracts - are still under … construction and will be introduced in the next few years. To date, assessment of the potential impact of the new IFRS accounting …