Accounting adaptation to solvency II of the group of insurance and reinsurance institutions obligated to consolidate its accounts
The new Solvency EU Directive II seeks to avoid repeating the uncertainty and destabilization situation produced in different sectors, especially in the financial, following a mispricing of assets. Special analysis deserves the application of this rule to the insurance business where, considering th...
| Main Authors: | , |
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| Format: | Article |
| Language: | Spanish |
| Published: |
Pontificia Universidad Católica del Perú
2017-04-01
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| Series: | Contabilidad y Negocios: Revista del Departamento Académico de Ciencias Administrativas |
| Subjects: | |
| Online Access: | http://revistas.pucp.edu.pe/index.php/contabilidadyNegocios/article/view/19782 |