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IFRS fr Versicherer

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Brand
Springer Nature
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N/A
Part Number
0
GTIN
9783658207335
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Product Description

Dieses Buch gibt einen umfassenden berblick ber Grundzge und Auswirkungen der Neufassung des International Financial Accounting Standards fr Versicherer. Zunchst werden dazu die wesentlichen Aspekte der Phase I beschrieben. Hier wird erkennbar, wie schon eine Fair-Value-Betrachtung der Aktivseite die Volatilitt des Eigenkapitals erhht. Daneben widmet sich Dr. Carsten Zielke Fragen der Rckversicherungspraxis, die ganz wesentlich vom IFRS beeinflusst werden wird. Bei der Betrachtung der Phase II beleuchtet er insbesondere die Auswirkungen auf Kapitalanlagepolitik, Produktgestaltung sowie die zuknftige Bewertung von Versicherungsunternehmen und legt dar, warum die Garantieprodukte der Lebensversicherung ein heikles Thema sein werden. Es werden Rckschlsse auf eine langfristig sinnvolle Geschftspolitik gezogen. Der Zusammenhang zwischen IFRS und Solvency II wird verdeutlicht.

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