6/2012 2012 年第6号: 保険会計改革- 悲観的に見るか、楽観的に見るか？
Article information and share options
Swiss Re’s latest sigma research publication "Insurance accounting reform: a glass half empty or half full?" takes a fresh look at the long-running debate over upgrading and harmonising insurance accounting practices. A key conclusion is that the proposed accounting reforms can contribute to more meaningful financial reporting in insurance. But they probably need to be complemented with additional metrics that clearly and concisely communicate insurers' underlying economic value to their stakeholders.