Fair Value of Insurance Liabilities

6 Pages Posted: 2 Jan 2008

See all articles by Enrico Biffis

Enrico Biffis

Imperial College Business School

Pietro Millossovich

The Business School (formerly Cass); University of Trieste - Dipartimento di Scienze Aziendali Economiche Matematiche e Statistiche B. de Finetti

Date Written: April 2007

Abstract

We outline the basic principles underlying accounting standards aimed at marking-to-market of insurers' balance sheets. Some issues specific to insurance liabilities are examined.

Keywords: fair valuation, insurance liabilities, International Accounting Standards

Suggested Citation

Biffis, Enrico and Millossovich, Pietro, Fair Value of Insurance Liabilities (April 2007). Available at SSRN: https://ssrn.com/abstract=1079931 or http://dx.doi.org/10.2139/ssrn.1079931

Enrico Biffis (Contact Author)

Imperial College Business School ( email )

Imperial College London
South Kensington campus
London, SW7 2AZ
United Kingdom

Pietro Millossovich

The Business School (formerly Cass) ( email )

Northampton Square
London, EC1V 0HB
United Kingdom

University of Trieste - Dipartimento di Scienze Aziendali Economiche Matematiche e Statistiche B. de Finetti ( email )

Piazzale Europa, 1
Trieste, 34127
Italy

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