Valuation of Insurance Contracts

Oceňování pojistných závazků

Jiřina Bokšová

Český finanční a účetní časopis, 2008, vol. 2008, issue 2, 54-61

Abstract: IFRS 4 - Insurance Contracts - does not cover the issue of valuation of insurance assets and liabilities. A complex solution is shifted to the II phase of the IFRS 4 standard, especially in the field of valuating, which should be based on fair value of insurance contract files. Currently is prepared a new material for discussion to the professional public, which will become a basis for the new proposal of IFRS 4 standard - Insurance Contracts - II phase. The article outlines possible attitudes of IASB to valuation of insurance contracts.

Keywords: IFRS 4; Current Exit Value; Fair Value; Embedded Value; Entity Specific Value; Současná vypořádací hodnota; Reálná hodnota; Implicitní hodnota; Subjektivní hodnota (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2008
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DOI: 10.18267/j.cfuc.270

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