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litreviiscjun05

13.06.05

word count: 25703

Draft for discussion at ICAEW IISC meeting, 20th June 2005

ACCOUNTING FOR LIFE ASSURANCE: THE STATE OF THE ART

A literature review by Joanne Horton and Richard Macve (respectively Senior Lecturer in Accounting and Professor of Accounting, London School of Economics)

prepared for the Centre for Business Performance, ICAEW

Part I: the UK and continental Europe

Financial support from the P.D. Leake trust (a trust associated with the Institute of Chartered Accountants in England and Wales (‘ICAEW’)) is gratefully acknowledged. The Centre for Business Performance manages all grant applications. We are also grateful for financial support and technical advice from Deloitte and KPMG for the research project on life insurance accounting of which this work forms a part.1 We have been helped by the comments of participants at the Accounting & Finance Staff Research Seminar, Caledonian Business School, Glasgow Caledonian University, Scotland: 20th April 2005 and at the 28th European Accounting Association Annual Congress, Göteborg, Sweden: 18th – 20th May 2005. None of these organisations or individuals necessarily agrees with any of the opinions expressed here, for which the authors remain solely responsible.

THIS VERSION 13.6..05 WORKING DRAFT ONLY (subsequent drafts will be available on website: http://accfin.lse.ac.uk/staff/macve/ ) FIRST DRAFT 3.9.04

© J.G. Horton and R.H. Macve, 2005

Contact address: Prof. R. H. Macve, FCA, Hon. FIA Department of Accounting & Finance LSE, London WC2A 2AE, UK Tel:+44 (0)20 7955 6138 Fax:+44 (0)20 7955 7420 e-mail: R.Macve@lse.ac.uk website: http://accfin.lse.ac.uk/staff/macve/

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