Accounting Standards and Insurer Solvency Assessment

Accounting Standards and Insurer Solvency Assessment PDF Author: Michelle Chong-Tai Bell
Publisher:
ISBN: 9789292594121
Category :
Languages : en
Pages :

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Book Description

Accounting Standards and Insurer Solvency Assessment

Accounting Standards and Insurer Solvency Assessment PDF Author: Michelle Chong-Tai Bell
Publisher:
ISBN: 9789292594121
Category :
Languages : en
Pages :

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Book Description


Monetary and Financial Statistics Manual and Compilation Guide

Monetary and Financial Statistics Manual and Compilation Guide PDF Author: Mr.Jose M Cartas
Publisher: International Monetary Fund
ISBN: 1513579193
Category : Business & Economics
Languages : en
Pages : 450

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Book Description
This edition of Monetary and Financial Statistics Manual and Compilation Guide (Manual) updates and merges into one volume methodological and practical aspects of the compilation process of monetary statistics. The Manual is aimed at compilers and users of monetary data, offering guidance for the collection and analytical presentation of monetary statistics. The Manual includes standardized report forms, providing countries with a tool for compiling and reporting harmonized data for the central bank, other depository corporations, and other financial corporations.

Enhancing Financial Disclosure Standards in Transitional Economies II

Enhancing Financial Disclosure Standards in Transitional Economies II PDF Author: Radhakrishna Narasimham
Publisher: Asian Development Bank
ISBN: 9292547747
Category : Business & Economics
Languages : en
Pages : 201

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Book Description
Public and private investors want timely, accurate financial information about institutions before investing. This requires adherence to internationally accepted financial disclosure standards. However, implementing these standards is a particular challenge for economies in transition from the Soviet-era central planning approach toward a market economy. The Asian Development Bank provided a technical assistance grant (TA 6505- REG) to build capacity to enhance financial disclosure standards in Armenia, Azerbaijan, and Georgia. The book is a compendium of the project's findings, activities, results, and recommendations. It discusses the rationale for the adoption of International Financial Reporting Standards and the enforcement of International Standards on Auditing by legal entities, and explores their use by small and medium-sized enterprises in the three countries. The book is a valuable guide to accountants, auditors, financial institutions, regulators, investors, governments, researchers, and others interested in financial disclosure practices and progress of these transitional nations.

Valuation of Unlisted Direct Investment Equity

Valuation of Unlisted Direct Investment Equity PDF Author: Emmanuel O. Kumah
Publisher: International Monetary Fund
ISBN: 1451873891
Category : Business & Economics
Languages : en
Pages : 75

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Book Description
This paper analyzes the seven valuation methods for unlisted direct investment equity included in the recently adopted IMF Balance of Payments and International Investment Position Manual, Sixth Edition (BPM6). Based on publicly available Danish data, we test the three methods that are generally applicable and find that the choice of valuation method and estimation technique can have a highly significant impact on the international investment position, pointing to the need for further harmonization. The results show that the price-to-book value method generates more robust market value estimates than the price-to-earnings method. This finding suggests that the valuation basis for the forthcoming Coordinated Direct Investment Survey - own funds at book value -will provide useful information for compiling the international investment position.

Trade and Development Aspects of Insurance Services and Regulatory Frameworks

Trade and Development Aspects of Insurance Services and Regulatory Frameworks PDF Author: United Nations Conference on Trade and Development
Publisher: United Nations Publications
ISBN: 9789211127485
Category : Insurance
Languages : en
Pages : 0

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Book Description
A publication that contains papers, presentations and submissions delivered at the United Nations Conference on Trade and Development (UNCTAD) ad hoc expert meeting focused on the experiences of the insurance sector in India, China, Africa and Guatemala to identify to widest extent possible the problems faced by developing countries.

Spain

Spain PDF Author: International Monetary Fund
Publisher: International Monetary Fund
ISBN: 1475504233
Category : Business & Economics
Languages : en
Pages : 77

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Book Description
This report summarizes the findings of the Financial Sector Assessment Program (FSAP) Update for Spain. Although there is a core of strong banks that are well managed and appear resilient to further shocks, vulnerabilities remain. Substantial progress has been made in reforming the former savings banks, and the most vulnerable institutions have either been resolved or are being restructured. Recent measures address the most problematic part of banks’ portfolios. Moving ahead, a further restructuring and recapitalization of some of the remaining weaker banks may be needed as a result of deteriorating economic conditions.

Japan

Japan PDF Author: International Monetary Fund. Monetary and Capital Markets Department
Publisher: International Monetary Fund
ISBN: 1484313437
Category : Business & Economics
Languages : en
Pages : 109

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Book Description
This paper assesses the stability of the financial system in Japan. Although the financial system has remained stable, the low profitability environment is creating new risks, and pressures are likely to persist. The search for yield among banks has led some to expand their overseas activities, and more generally to a growth in real estate lending and foreign securities investments. Efforts to increase risk-based lending to small-and medium-sized enterprises are welcome, but many banks still need to develop commensurate credit assessment capacities. Stress tests suggest that the banking sector remains broadly sound, although market risks are increasing, and there are some vulnerabilities among regional banks.

Financial Production, Flows and Stocks in the System of National Accounts

Financial Production, Flows and Stocks in the System of National Accounts PDF Author: United Nations
Publisher: Studies in Methods (Ser. F)
ISBN: 9789211615777
Category : Political Science
Languages : en
Pages : 0

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Book Description
This Handbook aims to provide practical guidance on the calculation and allocation of the production of various types of financial services and issues related to the compilation of the financial account and balance sheets by institutional sector in the context of from-whom-to-whom relationships. The Handbook complements the 2008 SNA and related manuals, handbooks and guides. The concepts are described and defined in line with the 2008 SNA. Where appropriate, illustrative worked examples with step-by-step guidance are provided in the Handbook to give compilers and users a better picture of how to apply and interpret the various concepts. The Handbook is useful for staff working in national statistical offices, national central banks, international organizations and other institutions engaged in collecting, compiling and disseminating national accounts data, specifically on the financial corporations sector and financial account, and for users requiring a better understanding of such data.

Contingent Liabilities: Issues and Practice

Contingent Liabilities: Issues and Practice PDF Author: Aliona Cebotari
Publisher: INTERNATIONAL MONETARY FUND
ISBN: 9781451871036
Category :
Languages : en
Pages : 60

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Book Description
Contingent liabilities have gained prominence in the analysis of public finance. Indeed, history is full of episodes in which the financial position of the public sector is substantially altered-or its true nature uncovered-as a result of government bailouts of financial or nonfinancial entities, in both the private and the public sector. The paper discusses theoretical and practical issues raised by contingent liabilities, including the rationale for taking them on, how to safeguard against the fiscal risks associated with them, how to account and budget for them, and how to disclose them. Country experiences are used to illustrate ways these issues are addressed in practice and challenges faced. The paper also points to good practices related to the mitigation, management and disclosure of risks from contingent liabilities.

Making Acquisitions Transparent

Making Acquisitions Transparent PDF Author: Martin Glaum
Publisher:
ISBN: 9783934803497
Category :
Languages : en
Pages : 86

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Book Description