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Value relevance of embedded value and IFRS 4 insurance contracts
Wu, Rebecca Chung-fern; Hsu, Audrey Wen-hsin - In: The Geneva papers on risk and insurance - issues and … 36 (2011) 2, pp. 283-303
Persistent link: https://www.econbiz.de/10009158200
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Accounting for European insurance M&A transactions : fair value of insurance contracts and duplex IFRS/US GAAP purchase accounting
Paetzmann, Karsten; Lippl, Christine - In: The Geneva papers on risk and insurance - issues and … 38 (2013) 2, pp. 332-353
Persistent link: https://www.econbiz.de/10009752615
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The value relevance of voluntary European embedded value disclosures: evidence from UK life insurance companies
Almezweq, Muhammad; Liu, Guy - In: International Journal of Accounting and Finance 3 (2012) 4, pp. 343-366
life insurers pre and post the mandatory adoption of International Financial Reporting Standards (IFRS) in 2005. It …
Persistent link: https://www.econbiz.de/10010670170
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L'impact des normes IFRS sur la performance et le risque des compagnies d'assurance
Sahut, Jean-Michel; Souissi, Mohamed Naceur - HAL - 2007
Les sociétés d'assurance sont des investisseurs institutionnels importants dont les bilans se composent essentiellement … importantes sur leur bilan et performance financière. La mise en place en France pour ce secteur des normes IFRS, et en …. Dans le présent article, nous nous proposons donc d'évaluer l'impact de l'introduction des normes IFRS, notamment l'IAS 39 …
Persistent link: https://www.econbiz.de/10008791647
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Appétence au risque : intégration au pilotage d'une société d'assurance
Thérond, Pierre-Emmanuel; Valade, Pierre - HAL - 2010
les règles prudentielles du secteur de l'assurance. Si le premier pilier exige que les assureurs disposent d'un niveau de …
Persistent link: https://www.econbiz.de/10009022050
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Financing the embedded value of life insurance portfolios
Hölscher, Luise; Harding, Perham; Becker, Gernot M. - 2005
In May 2004 the CFO Forum harmonized the various efforts of reporting the embedded valueof life insurance companies by issuing the European Embedded Value (EEV) Principles.In this working paper a methodology is proposed to derive a maximum lending amountfrom EEV figures without much additional...
Persistent link: https://www.econbiz.de/10010298899
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THE EMBEDDED VALUE CONCEPT AND ITS APPLICATION IN SOUTH AFRICA
Huang, Jen-Chieh - 2006
African life assurance companies is examined. It was found that themarket capitalisations of these companies were smaller than … against the data available.It was found that the risk discount rates used by some life assurance companies incalculating their … embedded values may be too low. It appears that a ‘herding’tendency exists among South African life assurance companies when …
Persistent link: https://www.econbiz.de/10009447552
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Measuring risk premiums using financial reports and actuarial disclosures
Zimmermann, Jochen; Veith, Stefan; Schymczyk, Johannes - In: The Geneva papers on risk and insurance - issues and … 40 (2015) 2, pp. 209-231
Persistent link: https://www.econbiz.de/10011280085
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The relative and incremental valuation effects of embedded value disclosure by life insurers : evidence from cross-listed firms in the US
El-Gazzar, Samir; Jacob, Rudolph A.; McGregor, Scott - In: Accounting horizons : a quarterly publication of the … 29 (2015) 2, pp. 327-339
Persistent link: https://www.econbiz.de/10011304159
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The value relevance of voluntary European embedded value disclosures : evidence from UK life insurance companies
Almezweq, Muhammad; Liu, Guy Shaojia - In: International journal of accounting and finance 3 (2011/12) 4, pp. 343-366
Persistent link: https://www.econbiz.de/10009697094