Description: Provides an overview of SFAS 60, 91, 97, and 120 and the importance of U.S. GAAP for Asian insurance companies with a country by country analysis.

Description: Discusses the issues papaer to be released by the International Accounting Standards for Insurance to cover accounting issues for insurance contracts as opposed to insurance companies.

Description: This article provides an update of the intense recent activity around the International Accounting Reporting Standards including the release of IFRS 4, the creation of the European Financial institution advisory group, exposure draft guidance for actuaries involved in financial reporting and the Penrose report focusing on the problems of U.K. Equitable Life.

Description: This article is an abstract of the Deloitte whitepaper “Financial KPIs in the New World” that will be published in January 2023. It provides a market view of how the new Financial KPIs will be integrated in the insurers’ decision-making process and about the main challenges and opportunities for insurers’ management and external stakeholders in the jurisdictions that have adopted IFRS17 and in particular countries in the EMEA region.

Description: In this article, the author discusses Solvency II and Risk Management in Europe.

Description: This article summarizes IFRS 4, the initial phase of international accounting standards for insurance contracts and provides and outlook for phase II.

Description: International Accounting Standards for the Insurance Industry by Bruce D. Moore from International Section News, February 1998, Issue No. 15.

Description: This article provides an overview on one of the most budget-, resource- and time-consuming components in an insurers’ IFRS 17 implementation journey in Asia – the Subledger implementation. This article covers the key functionalities of a subledger system, as well as the important lessons learned during the implementation processes.