IFRS for Insurance: CFO Forum Proposals

• 23 January 2007
• journal article
• Published by Springer Nature in The Geneva Risk and Insurance Review
• Vol. 32  (1) , 62-74
• https://doi.org/10.1057/palgrave.gpp.2510121

Abstract

Keywords

• BEST ESTIMATE LIABILITIES (BEL)
• CURRENT EXIT/ENTRY VALUE
• MARKET CONSISTENT
• (NO) PROFIT AT INCEPTION
• UNLOCKING OF ASSUMPTIONS
• RISK SERVICE/PROFIT MARGIN