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Jahresabschlussanalyse Und Bilanzpolitik Von Schaden-/Unfallversicherern - Aenderungen Aufgrund Von Ifrs 4 Phase II Insurance Contracts: Ed/2010/8 (German, Hardcover) Loot Price: R1,635
Discovery Miles 16 350
Repayment Terms: R153 pm x 12*
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Jahresabschlussanalyse Und Bilanzpolitik Von Schaden-/Unfallversicherern - Aenderungen Aufgrund Von Ifrs 4 Phase II Insurance...

Jahresabschlussanalyse Und Bilanzpolitik Von Schaden-/Unfallversicherern - Aenderungen Aufgrund Von Ifrs 4 Phase II Insurance Contracts: Ed/2010/8 (German, Hardcover)

Thomas Hartung; Benjamin Asche

Series: Schriften Zum Controlling, Finanz- Und Risikomanagement, 5

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Loot Price R1,635 Discovery Miles 16 350 | Repayment Terms: R153 pm x 12*

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Die stetigen Weiterentwicklungen der IFRS spiegeln sich in Form des IASB-Projektes zu IFRS 4 Insurance Contracts auch in der Bilanzierung von Versicherungsvertragen wider. Am 30. Juli 2010 wurde mit ED/2010/8 hierzu ein Exposure Draft veroeffentlicht. Dieser enthalt mit dem building block approach deutliche AEnderungen hinsichtlich der bisherigen Ausweis- und Bewertungsvorschriften. Die Arbeit untersucht die Auswirkungen des ED/2010/8 auf die Anwendbarkeit und Aussagekraft wesentlicher Kennzahlen von Schaden- bzw. Unfallversicherern. Darauf aufbauend werden neue Kennzahlen entwickelt, die unter dem ED/2010/8 zur Anwendung kommen koennten. Abschliessend erfolgt zudem ein Vergleich des IASB-Projekts mit den kunftigen aufsichtsrechtlichen Vorschriften zu Solvency II.

General

Imprint: Peter Lang Ag
Country of origin: Switzerland
Series: Schriften Zum Controlling, Finanz- Und Risikomanagement, 5
Release date: October 2012
First published: October 2012
Editors: Thomas Hartung
Authors: Benjamin Asche
Dimensions: 210 x 148mm (L x W)
Format: Hardcover - Cloth over boards
Pages: 268
ISBN-13: 978-3-631-63051-8
Languages: German
Categories: Books > Business & Economics > Finance & accounting > Finance > Insurance > General
Books > Money & Finance > Insurance > General
LSN: 3-631-63051-4
Barcode: 9783631630518

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