• 主题
高级搜索  >
历史搜索 清空历史
首页> 外文期刊>Journal of Financial Regulation and Compliance >Solvency II and XBRL: new rules and technologies in insurance supervision
【24h】

Solvency II and XBRL: new rules and technologies in insurance supervision

机译：Solvency II和XBRL：保险监管的新规则和新技术

获取原文
获取原文并翻译 | 示例
           
页面导航
  • 摘要
  • 著录项
  • 相似文献
  • 相关主题

摘要

Purpose – The purpose of this paper is to analyse the way in which the insurance industry is facing the renewal of its regulatory framework with respect to the levels of solvency that insurance entities should maintain. This paper also addresses how technological initiatives in general, and the eXtensible Business Reporting Language (XBRL), in particular, are making a key contribution to the process of adaptation to the new regulation. Design/methodology/approach – The paper analyses the particular advantages that the application of the XBRL standard can offer in this process, and highlight new lines for further research. Findings – After analysing the current situation of the insurance industry, the paper concludes that technological systems, such as XBRL, are necessary to support the consolidation of financial information, and to ensure the digital transparency of the insurer organisations that are engaged in this new regulatory challenge. Practical implications – XBRL is a key resource in the European Common Reporting Project whose objective is the implementation of Basel II in the European Union. The implementation of Solvency II can benefit from this previous experience. Therefore, it suggest a proposal for action. Originality/value – The affiliation of the authors to the insurance sector, the academia and the XBRL community contributes to create a complete view of the possibilities of this breaking project.
机译：目的–本文的目的是就保险实体应维持的偿付能力水平，分析保险业面对其监管框架更新的方式。本文还讨论了总体上的技术计划，尤其是可扩展业务报告语言（XBRL）如何对适应新法规的过程做出重要贡献。设计/方法/方法–本文分析了XBRL标准的应用在此过程中可以提供的特殊优势，并强调了进一步研究的新思路。调查结果–在分析了保险业的现状之后，本文得出结论，诸如XBRL之类的技术系统对于支持金融信息的整合以及确保参与这一新法规的保险公司的数字透明度是必不可少的挑战。实际意义– XBRL是欧洲共同报告项目的重要资源，其目标是在欧盟实施《巴塞尔协议II》。 Solvency II的实施可以从以前的经验中受益。因此，它提出了一项行动建议。原创性/价值–作者与保险业，学术界和XBRL社区的联系有助于对这一重大项目的可能性有一个完整的认识。

著录项

相似文献

  • 外文文献
  • 中文文献
  • 专利
获取原文

客服邮箱：kefu@zhangqiaokeyan.com

京公网安备：11010802029741号 ICP备案号：京ICP备15016152号-6 六维联合信息科技 (北京) 有限公司©版权所有

  • 客服微信

  • 服务号