A fair-value enterprise

Dato: Oktober 2006

Skrevet af: Michael Preisel (ATP), Søren Fiig Jarner (ATP) & Rune Eliasen (ATP)

Udgivet i: Life & Pensions 2006

Abstract (på engelsk): 

When Danish pension company ATP switched to fair-value accounting, it became necessary to develop a new business model that could manage a now volatile balance sheet. This case study looks at the issues involved