Riassunti VERIFICATO
Appunti completi di Accounting modulo 1
Cattolica del Sacro Cuore statistical and actuarial sciences Curriculum actuarial sciences for insurance 2021
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- Fair value measurement: IFRS 13 defines fair value as the price received to sell an asset or paid to transfer a liability in an orderly transaction, distinguishing between historical cost and exit value, emphasizing market consistency even when no market exists.
- Financial instruments and insurance contracts valuation: Both depend on future cash flows which are uncertain. Financial instruments can be valued using current market prices or replicating portfolios, while insurance contracts require models due to lack of active markets for pricing.
- Risk-free interest rate term structure: Essential for actuarial evaluations, it changes daily and is crucial for discounting technical provisions. Its practical computation involves complex issues like interpolation, extrapolation, and adjustments for credit risk, often using instruments beyond simple ZCBs.
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