Accounting for european insurance m&a transactions : fair value of insurance contracts and duplex ifrs/U.S. gaap purchase accounting / Karsten Paetzmann, Christine Lippl

PAETZMANN, Karsten; LIPPL, Christine, co-autor

The geneva papers on risk and insurance, ISSN 1018-5895. - Hampshire. - V. 38, n.º 2 (april 2013), p. [332]-353

SOLVÊNCIA II; IFRS; GAAP; JUSTO VALOR; EMBEDDED VALUE; ESTUDO DE IMPACTO QUANTITATIVO; CONTRATO DE SEGURO; EUA; EUROPA