{"id":"https://openalex.org/W1983501992","doi":"https://doi.org/10.1111/1468-0440.00215","title":"The Search for an International Accounting Standard for Insurance: Report to the Accountancy Task Force of the Geneva Association","display_name":"The Search for an International Accounting Standard for Insurance: Report to the Accountancy Task Force of the Geneva Association","publication_year":2003,"publication_date":"2003-04-01","ids":{"openalex":"https://openalex.org/W1983501992","doi":"https://doi.org/10.1111/1468-0440.00215","mag":"1983501992"},"language":"en","primary_location":{"id":"doi:10.1111/1468-0440.00215","doi":"https://doi.org/10.1111/1468-0440.00215","is_oa":false,"landing_page_url":"https://doi.org/10.1111/1468-0440.00215","pdf_url":null,"source":{"id":"https://openalex.org/S151491554","display_name":"The Geneva Papers on Risk and Insurance Issues and Practice","issn_l":"1018-5895","issn":["1018-5895","1468-0440"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310319702","host_organization_name":"Palgrave Macmillan","host_organization_lineage":["https://openalex.org/P4310319702","https://openalex.org/P4310319964"],"host_organization_lineage_names":["Palgrave Macmillan","Macmillan Publishers"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The Geneva Papers on Risk and Insurance - Issues and Practice","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5030954002","display_name":"Gerry Dickinson","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I180825142","display_name":"City, University of London","ror":"https://ror.org/04489at23","country_code":"GB","type":"education","lineage":["https://openalex.org/I124357947","https://openalex.org/I180825142","https://openalex.org/I4401726869"]},{"id":"https://openalex.org/I4210114961","display_name":"The Geneva Association","ror":"https://ror.org/02hrbfc73","country_code":"CH","type":"nonprofit","lineage":["https://openalex.org/I4210114961"]},{"id":"https://openalex.org/I4405287252","display_name":"City of London","ror":"https://ror.org/04jq4bm52","country_code":"CA","type":"government","lineage":["https://openalex.org/I4405287252"]}],"countries":["CA","CH","GB"],"is_corresponding":true,"raw_author_name":"Gerry Dickinson","raw_affiliation_strings":["Honorary Vice Secretary General, the Geneva Association,","Professor, Sir John Cass Business School, City of London"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Honorary Vice Secretary General, the Geneva Association,","institution_ids":["https://openalex.org/I4210114961"]},{"raw_affiliation_string":"Professor, Sir John Cass Business School, City of London","institution_ids":["https://openalex.org/I180825142","https://openalex.org/I4405287252"]}]}],"institutions":[],"countries_distinct_count":3,"institutions_distinct_count":3,"corresponding_author_ids":["https://openalex.org/A5030954002"],"corresponding_institution_ids":["https://openalex.org/I180825142","https://openalex.org/I4210114961","https://openalex.org/I4405287252"],"apc_list":{"value":3390,"currency":"USD","value_usd":3390},"apc_paid":null,"fwci":8.5921,"has_fulltext":false,"cited_by_count":17,"citation_normalized_percentile":{"value":0.97207842,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":95},"biblio":{"volume":"28","issue":"2","first_page":"151","last_page":"175"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9951000213623047,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9951000213623047,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.0020000000949949026,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12394","display_name":"Insurance and Financial Risk Management","score":0.0008999999845400453,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/insurance-contracts","display_name":"insurance contracts","score":0.703000009059906},{"id":"https://openalex.org/keywords/international-accounting-standards","display_name":"international accounting standards","score":0.8899999856948853},{"id":"https://openalex.org/keywords/fair-value-accounting","display_name":"fair value accounting","score":0.8450000286102295},{"id":"https://openalex.org/keywords/current-value-accounting","display_name":"current value accounting","score":0.9430000185966492},{"id":"https://openalex.org/keywords/ias-39","display_name":"IAS 39","score":0.9169999957084656},{"id":"https://openalex.org/keywords/iasb","display_name":"IASB","score":0.7519999742507935},{"id":"https://openalex.org/keywords/iasc","display_name":"IASC","score":0.8339999914169312},{"id":"https://openalex.org/keywords/financial-instruments","display_name":"financial instruments","score":0.5529999732971191},{"id":"https://openalex.org/keywords/insurance-companies","display_name":"insurance companies","score":0.5460000038146973},{"id":"https://openalex.org/keywords/financial-reporting","display_name":"financial reporting","score":0.7540000081062317},{"id":"https://openalex.org/keywords/accounting-standard-setting","display_name":"accounting standard setting","score":0.49399998784065247},{"id":"https://openalex.org/keywords/actuarial-accounting","display_name":"actuarial accounting","score":0.40299999713897705}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7473956346511841},{"id":"https://openalex.org/C63149375","wikidata":"https://www.wikidata.org/wiki/Q14136184","display_name":"Fair value","level":2,"score":0.7288635969161987},{"id":"https://openalex.org/C2778587509","wikidata":"https://www.wikidata.org/wiki/Q176831","display_name":"International Financial Reporting Standards","level":2,"score":0.570033073425293},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.5476320385932922},{"id":"https://openalex.org/C190832808","wikidata":"https://www.wikidata.org/wiki/Q1900567","display_name":"Mark-to-market accounting","level":4,"score":0.5395845770835876},{"id":"https://openalex.org/C2778012447","wikidata":"https://www.wikidata.org/wiki/Q1034415","display_name":"Scope (computer science)","level":2,"score":0.48961693048477173},{"id":"https://openalex.org/C2776291640","wikidata":"https://www.wikidata.org/wiki/Q2912517","display_name":"Value (mathematics)","level":2,"score":0.48333069682121277},{"id":"https://openalex.org/C128769094","wikidata":"https://www.wikidata.org/wiki/Q1779838","display_name":"Accounting standard","level":4,"score":0.4639325737953186},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4624637961387634},{"id":"https://openalex.org/C2780871342","wikidata":"https://www.wikidata.org/wiki/Q7883752","display_name":"Underpinning","level":2,"score":0.4469277262687683},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.42660757899284363},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.4223790168762207},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.34439992904663086},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.32063329219818115},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.089083731174469},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.088782399892807},{"id":"https://openalex.org/C147176958","wikidata":"https://www.wikidata.org/wiki/Q77590","display_name":"Civil engineering","level":1,"score":0.0},{"id":"https://openalex.org/C199360897","wikidata":"https://www.wikidata.org/wiki/Q9143","display_name":"Programming language","level":1,"score":0.0},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","level":1,"score":0.0}],"mesh":[],"locations_count":4,"locations":[{"id":"doi:10.1111/1468-0440.00215","doi":"https://doi.org/10.1111/1468-0440.00215","is_oa":false,"landing_page_url":"https://doi.org/10.1111/1468-0440.00215","pdf_url":null,"source":{"id":"https://openalex.org/S151491554","display_name":"The Geneva Papers on Risk and Insurance Issues and Practice","issn_l":"1018-5895","issn":["1018-5895","1468-0440"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310319702","host_organization_name":"Palgrave Macmillan","host_organization_lineage":["https://openalex.org/P4310319702","https://openalex.org/P4310319964"],"host_organization_lineage_names":["Palgrave Macmillan","Macmillan Publishers"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The Geneva Papers on Risk and Insurance - Issues and Practice","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:bla:geneva:v:28:y:2003:i::p:151-175","doi":null,"is_oa":false,"landing_page_url":"http://www.blackwell-synergy.com/servlet/useragent?func=synergy&synergyAction=showTOC&journalCode=gene&volume=28&issue=&year=2003&part=null","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:RePEc:pal:gpprii:v:28:y:2003:i:2:d:10.1111_1468-0440.00215","doi":null,"is_oa":false,"landing_page_url":"http://link.springer.com/10.1111/1468-0440.00215","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:RePEc:pal:gpprii:v:28:y:2003:i:2:p:151-175","doi":null,"is_oa":false,"landing_page_url":"http://www.palgrave-journals.com/gpp/journal/v28/n2/full/2500215a.html","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":39,"referenced_works":["https://openalex.org/W582298883","https://openalex.org/W591152117","https://openalex.org/W595301350","https://openalex.org/W626068559","https://openalex.org/W1486845703","https://openalex.org/W1512137457","https://openalex.org/W1545644934","https://openalex.org/W1545668191","https://openalex.org/W1551134357","https://openalex.org/W1565115146","https://openalex.org/W1581275292","https://openalex.org/W1583630143","https://openalex.org/W1998287986","https://openalex.org/W2001891240","https://openalex.org/W2002475444","https://openalex.org/W2005436101","https://openalex.org/W2124597406","https://openalex.org/W2131773668","https://openalex.org/W2155899286","https://openalex.org/W2158894340","https://openalex.org/W2167821110","https://openalex.org/W2195943762","https://openalex.org/W2322236337","https://openalex.org/W2483301073","https://openalex.org/W2489905990","https://openalex.org/W2804600414","https://openalex.org/W2940897671","https://openalex.org/W3122617701","https://openalex.org/W3128814407","https://openalex.org/W4206339806","https://openalex.org/W4229838133","https://openalex.org/W4230024300","https://openalex.org/W4242027221","https://openalex.org/W4248121162","https://openalex.org/W4248502196","https://openalex.org/W4301515008","https://openalex.org/W4302956356","https://openalex.org/W4318693458","https://openalex.org/W4383905236"],"related_works":["https://openalex.org/W7095624152","https://openalex.org/W2070493374","https://openalex.org/W1244171532","https://openalex.org/W2072186727","https://openalex.org/W7113183208","https://openalex.org/W2059582681","https://openalex.org/W1980087638","https://openalex.org/W2009543951","https://openalex.org/W2158894340","https://openalex.org/W2189541574"],"abstract_inverted_index":null,"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":2},{"year":2018,"cited_by_count":1},{"year":2012,"cited_by_count":1}],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2016-06-24T00:00:00"}
