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Ifrs, solvabilité 2, IFRS, embedded value : quel traitement du risque ?

Author

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  • Pierre-Emmanuel Thérond

    (SAF - Laboratoire de Sciences Actuarielle et Financière - UCBL - Université Claude Bernard Lyon 1 - Université de Lyon)

Abstract

Les évolutions récentes ou à venir amènent les assureurs à reconsidérer, au moins pour partie, leur vision des risques qu'ils assurent. Ainsi, qu'il s'agisse des nouvelles dispositions réglementaires (Solvabilité 2), de communication financière (EEV/MCEV) ou comptables (IFRS), l'objectif est similaire : identifier les risques et les analyser le plus finement possible.

Suggested Citation

  • Pierre-Emmanuel Thérond, 2008. "Ifrs, solvabilité 2, IFRS, embedded value : quel traitement du risque ?," Post-Print hal-03202264, HAL.
    • Handle: RePEc:hal:journl:hal-03202264
    Note: View the original document on HAL open archive server: https://hal.science/hal-03202264
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    References listed on IDEAS

    as
    1. Frédéric Planchet & Pierre-Emmanuel Thérond, 2004. "Les principes de valorisation des engagements sociaux," Post-Print hal-01231853, HAL.
    2. Frédéric Planchet & Pierre-Emmanuel Thérond, 2005. "Simulation de trajectoires de processus continus," Post-Print hal-00443003, HAL.
    3. Pierre-Emmanuel Thérond, 2003. "Impact des futures normes IFRS sur la tarification et le provisionnement des contrats d'assurance vie : mise en oeuvre de méthodes par simulation," Working Papers hal-00656965, HAL.
    4. Frédéric Planchet & Pierre-Emmanuel Thérond, 2006. "Modèles de durée - Applications actuarielles," Post-Print hal-00530877, HAL.
    5. Hardy, M.R. & Panjer, H.H., 1998. "A Credibility Approach to Mortality Risk," ASTIN Bulletin, Cambridge University Press, vol. 28(2), pages 269-283, November.
    6. Frédéric Planchet & Pierre-Emmanuel Thérond & Julien Jacquemin, 2005. "Modèles financiers en assurance," Post-Print hal-01233341, HAL.
    Full references (including those not matched with items on IDEAS)

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    Cited by:

    1. Pierre-Emmanuel Thérond & Pierre Valade, 2010. "Appétence au risque : intégration au pilotage d'une société d'assurance," Post-Print hal-00593904, HAL.

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