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|c 5.00 USD
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|z 9781513551807
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|a 1018-5941
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|a BD-DhAAL
|c BD-DhAAL
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|a Windsor, Peter.
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|a Accounting Standards and Insurer Solvency Assessment /
|c Peter Windsor, Jeffery Yong, Michelle Chong-Tai Bell.
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|a Washington, D.C. :
|b International Monetary Fund,
|c 2020.
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|a 1 online resource (47 pages)
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|a IMF Working Papers
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|a <strong>Off-Campus Access:</strong> No User ID or Password Required
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|a <strong>On-Campus Access:</strong> No User ID or Password Required
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|a Electronic access restricted to authorized BRAC University faculty, staff and students
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|a The paper explores the use of accounting standards for insurer solvency assessment in the context of the implementation of IFRS 17. The paper is based on the results of a survey of 20 insurance supervisors. Overall, IFRS 17 is a welcome development but there will be challenges of implementation. Not many insurance supervisors currently intend to use IFRS 17 as a basis for solvency assessment of insurers. Perceived shortcomings can be overcome by supervisors providing clear specifications where the principles-based standard allows a range of approaches. Accounting standards can provide a ready-made valuation framework for supervisors developing new solvency frameworks.
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|a Mode of access: Internet
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|a Chong-Tai Bell, Michelle.
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|a Yong, Jeffery.
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|a IMF Working Papers; Working Paper ;
|v No. 2020/146
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| 856 |
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|z Full text available on IMF
|u http://elibrary.imf.org/view/journals/001/2020/146/001.2020.issue-146-en.xml
|z IMF e-Library
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