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

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

Description: In this article, the author discusses the impact of moving to International Accounting Standards in Taiwan.

Description: An article explaining the conversion of the Israeli financial reporting scheme to a pseudo-GAAP method with acquisition expenses fully deferred and amortized in a straight line over 15 year. DAC was fully written off upon lapse. Initial results were good but then problems developed.

Description: The regulatory environment for financial reporting for insurance companies is discussed. The Appointed Actuary concept will take effect at the end of 2003. US GAAP or IASB standards of reporting are being reviewed.

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: In this article, the authors recap the 2009 Asian IFRS.

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

Description: Deferred bonus policyholder dividend reserves arise because “the policyholders’ share of net income … that cannot be distributed to stockholders shall be excluded from stockholders’ equity” by establishing a reserve. This article provides background on local minimum policyholder participation practices in the US and Europe, presents relevant accounting issues and discuss the two different accounting interpretations and make a recommendation as to which the authors feel is most appropriate at this point in time.