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

Description: Discussion of a survey inquiring into the use of Embedded, or Shareholder, Value by U.S. and European Insurance Companies

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: This paper discusses approaches for reporting pre-need plans in the Phillipines under the generally accepted accounting principles of the United States “U.S. GAAP. In particular, a focus is on contracts accounted for under SFAS 97 investment-oriented contracts.

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

Description: Purchase accounting for insurance business combinations under China-GAAP from an actuarial perspective

Description: The Insurance Working Group of the IASB discussed models for the contract type, term insurance, in the second quarter. This summary of the current models will acquaint you with the key points of the models and a range of open issues.

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.