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Mesure et gestion des risques d'assurance : analyse critique des futurs référentiels prudentiel et d'information financière

Abstract : The advent of the new accounting (IFRS), prudential (Solvency 2) and financial reporting (EEV/MCEV) frameworks will deeply change the risk treatment of the insurers. Indeed, they are facing new requirement for valuating contracts and for calculating solvency capital. This thesis objective is to present these changes, to identify their limits and to analyze their consequences on the effective management of the insurance company. The first part is devoted to the presentation and the analysis of the principles of the new frameworks. A close attention is paid to their practical implementation. Lastly, an illustration of the incidences of these new frames on the technical management of an insurer is proposed. The second part relates to the operational aspects of these new frameworks. A detailed attention is paid to the extremes on which is based the calculation of the solvency capital requirement, to the dependence between the risks and to the Monte Carlo
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https://tel.archives-ouvertes.fr/tel-00655896
Contributor : Pierre-Emmanuel Thérond <>
Submitted on : Tuesday, January 3, 2012 - 9:35:20 AM
Last modification on : Tuesday, October 20, 2020 - 10:46:35 AM
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Pierre-Emmanuel Thérond. Mesure et gestion des risques d'assurance : analyse critique des futurs référentiels prudentiel et d'information financière. Gestion des risques [q-fin.RM]. Université Claude Bernard - Lyon I, 2007. Français. ⟨tel-00655896⟩

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