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    Value Relevance of Embedded Value and IFRS 4 Insurance Contracts

    In light of the recent exodus of foreign insurers from Taiwan and the local insurers’ outcries against the International Financial Reporting Standard (IFRS) 4 Insurance Contracts, we examine the value relevanc...

    Rebecca Chung-Fern Wu, Audrey Wen-Hsin Hsu in The Geneva Papers on Risk and Insurance - … (2011)