Paetzmann, Karsten2020-02-112021-10-202024-06-272020-02-112021-10-202024-06-272012-10https://drs.ess.gov.et/handle/123456789/105403enpurchase accounting; fair value; Solvency II; embedded valueAccounting for European Insurance M&ATransactions: Fair Value of Insurance Contracts andDuplex IFRS/U.S. GAAP Purchase AccountingArticle