Sökning: "contingent liability"

Hittade 2 avhandlingar innehållade orden contingent liability.

1. 1. Tillämpning av redovisningsnormer

   Författare :Pernilla Lundqvist; Göteborgs universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; comparability; conception; consistent; application; contingent liability; de jure harmonization; de facto harmonization; IFRS; provisions; phenomenography;

   Sammanfattning : Harmonization of financial reporting standards is a goal shared by many countries around the world, with the aim of making companies’ financial information comparable. The view is that comparability between companies’ financial reports will result in greater transparency and more efficient capital markets and will improve the quality of the financial reports. LÄS MER

3. 2. Multi-period valuation of insurance liabilities subject to capital requirements

   Författare :Hampus Engsner; Filip Lindskog; Mathias Lindholm; Albrecher Hansjörg; Stockholms universitet; []
   Nyckelord :NATURVETENSKAP; NATURAL SCIENCES;

   Sammanfattning : In the papers presented here, approaches to multi-period valuation of a liability cashflow in runoff, subject to repeated capital requirements, are developed and analyzed. The valuation approaches are inspired by current risk-based regulatory frameworks for the insurance industry, and consistent with the fundamental principles underlying them. LÄS MER