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Fair Value-Bilanzierung versicherungstechnischer Verpflichtungen

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Brand
Springer Nature
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N/A
Part Number
0
GTIN
9783824491353
Condition
New
Product Description

Die Versicherungsbilanzierung war lange Zeit von konservativen Bewertungsregeln fr versicherungstechnische Verpflichtungen geprgt. Mit der zunehmenden Internationalisierung der Rechnungslegung wchst der Druck auf die Versicherungsunternehmen, informative und entscheidungsntzliche Konzernabschlsse zu publizieren. Durch die Diskussion einer umfassenden Fair Value-Bilanzierung trgt das International Accounting Standards Board (IASB) dieser Entwicklung Rechnung. Werner Rockel untersucht den Wertmastab des Fair Value am Beispiel versicherungstechnischer Verpflichtungen, leitet risikogerechte Marktwerte ab und diskutiert die Relevanz des Fair Value gegenber traditionellen Wertmastben.

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