The International Accounting Standards project for life insurance contracts: Impact on reserving methods and solvency requirements.

被引:0
作者
Ballotta, L
Esposito, G
Haberman, S
机构
关键词
fair value; participating contract; minimum guarantee; mathematical reserve; solvency; IASB; FASB; IFRS; Market Value Margin;
D O I
暂无
中图分类号
F [经济];
学科分类号
02 ;
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页码:393 / 394
页数:2
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