Český finanční a účetní časopis 2008(2):54-61 | DOI: 10.18267/j.cfuc.270

Valuation of Insurance Contracts

Jiřina Bokšová
Ing. Jiřina Bokšová, Ph.D. - odborná asistentka; Katedra finančního účetnictví a auditingu, Fakulta financí a účetnictví, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3, Česká republika; <boksova@vse.cz>.

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.
JEL classification: M41

Published: June 1, 2008  Show citation

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Bokšová, J. (2008). Valuation of Insurance Contracts. Czech Financial and Accounting Journal, 2008(2), 54-61. doi: 10.18267/j.cfuc.270
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    References

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