How Predictable is an Insurer’s Profitability under IFRS 17? Analysis Focusing on the Inconsistent Revenue Recognition System

Autor:	Seung-youb Han
Rok vydání:	2021
Předmět:	Finance business.industry Revenue recognition General Earth and Planetary Sciences Profitability index Business General Environmental Science
Zdroj:	Korean Accounting Journal. 30:223-261
ISSN:	2508-7207 1229-327X
DOI:	10.24056/kaj.2021.08.003
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::4a6d020d21d86f4b91b4bfcafb739da8 https://doi.org/10.24056/kaj.2021.08.003 Zobrazit plný text záznamu