The Coming Revolution in Insurance Accounting

Autor: Gutterman, Sam
Zdroj: North American Actuarial Journal; January 2002, Vol. 6 Issue: 1 p1-11, 11p
Abstrakt: AbstractThis paper briefly examines some trends that could affect future financial reporting for insurance companies and will explore some of the fundamental issues being discussed. Topics covered include: what needs to be fixed at the national and international level, the factors that contribute to the changes, evaluation of a new or enhanced financial reporting system, and the big issues in financial reporting of insurance.
Databáze: Supplemental Index