The Valuation Implications and Accounting Choices of Reinsurance Accounting

The Valuation Implications and Accounting Choices of Reinsurance Accounting PDF Author: Jane Marie Weiss
Publisher:
ISBN:
Category :
Languages : en
Pages : 150

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The Valuation Implications and Accounting Choices of Reinsurance Accounting

The Valuation Implications and Accounting Choices of Reinsurance Accounting PDF Author: Jane Marie Weiss
Publisher:
ISBN:
Category :
Languages : en
Pages : 150

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Book Description


IFRS 4 Insurance Contracts

IFRS 4 Insurance Contracts PDF Author: International Accounting Standards Board
Publisher:
ISBN: 9781904230496
Category : Business insurance
Languages : en
Pages : 46

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Book Description


The Fair Value of Insurance Liabilities

The Fair Value of Insurance Liabilities PDF Author: Irwin T. Vanderhoof
Publisher: Springer Science & Business Media
ISBN: 1475767323
Category : Business & Economics
Languages : en
Pages : 389

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Book Description
This book explores theoretical and practical implications of reflecting the fair value of liabilities for insurance companies. In addition, the contributions discuss the disclosure of these values to the financial and regulatory communities and auditing firms which are actually calculating this illusive but important variable. It combines contributions by distinguished practitioners from the insurance, accounting and finance fields, with those of prominent academics. One of the central themes of the collection is that adequate disclosure of the true economic value of insurance company liabilities is both possible and desirable. Wherever possible, the insurance valuation process is wedded with modern financial theory. For example, the use of option pricing theory is applied to insurance companies, where the true value of the firm's liabilities is a critical variable. Methods such as cash flow, earned profit and indirect discount are explored.

Fair Value Measurements

Fair Value Measurements PDF Author: International Accounting Standards Board
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 104

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Accounting for M&A

Accounting for M&A PDF Author: Amir Amel-Zadeh
Publisher: Routledge
ISBN: 1000066525
Category : Business & Economics
Languages : en
Pages : 331

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Book Description
Spending on M&A has, in aggregate, grown so fast that it has even overtaken capital expenditure on increasing and maintaining physical assets. Yet McKinsey, the leading management consultancy, reports that "Anyone who has researched merger success rates knows that roughly 70% fail". The idea that businesses might be using huge and increasing sums of shareholders’ money for an activity that more often than not leads to failure calls into question the information on which M&A decisions are based. This book presents statistical studies, case material, and standard-setters’ opinions on company accounting before, during, and after M&A. It documents the manipulation of annual accounts by acquirers ahead of share for share bids, biased forecasts of post-merger earnings by bidders, and devices to flatter earnings when recording the deal. It explores the challenges for standard-setters in regulating information flows during and after M&A, and for account-users wishing to learn from financial statements how a deal has affected performance. Drawing on a wide range of international examples, this readable book is targeted not just at accounting specialists but at anyone who is comfortable reading the serious financial press, is intrigued by what is going on in the massive M&A market, and is concerned with achieving better-informed M&A. As such it might be of particular interest to business executives, lawyers, bankers, and investors involved in M&A as well as graduate students interested in researching or learning about the role of accounting in M&A.

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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Financial Instruments

Financial Instruments PDF Author: International Accounting Standards Committee
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 22

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Security Analysis: The Classic 1934 Edition

Security Analysis: The Classic 1934 Edition PDF Author: Benjamin Graham
Publisher: McGraw Hill Professional
ISBN: 9780070244962
Category : Business & Economics
Languages : en
Pages : 762

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Book Description
Explains financial analysis techniques, shows how to interpret financial statements, and discusses the analysis of fixed-income securities and the valuation of stocks.

The Greenhouse Gas Protocol

The Greenhouse Gas Protocol PDF Author:
Publisher: World Business Pub.
ISBN: 9781569735688
Category : Business enterprises
Languages : en
Pages : 0

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Book Description
The GHG Protocol Corporate Accounting and Reporting Standard helps companies and other organizations to identify, calculate, and report GHG emissions. It is designed to set the standard for accurate, complete, consistent, relevant and transparent accounting and reporting of GHG emissions.

American Doctoral Dissertations

American Doctoral Dissertations PDF Author:
Publisher:
ISBN:
Category : Dissertation abstracts
Languages : en
Pages : 816

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Book Description