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Draft for discussion at ICAEW IISC meeting, 20th June 2005 - page 2 / 51

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PART I: The UK and continental Europe

Contents

Preface: Why is life insurance accounting interesting?

  • 1.

    Introduction

  • 2.

    Background

  • 3.

    Accounting standards/projects

    • a)

      IFRS4 Insurance Contracts (IASB, 2004a)

    • b)

      ED34 and FRS27 Life Assurance (ASB, 2004a; 2004b)

    • c)

      IASB’s insurance project Phase II

    • d)

      Financial instruments and ‘fair values’

    • e)

      Other ‘fundamental’ projects

  • 4.

    Accounting-based academic research

    • a)

      Horton & Macve, 1995

    • b)

      Horton & Macve, 1997

    • c)

      Klumpes, 1999

    • d)

      Klumpes, 2005

  • 5.

    The actuarial profession

    • a)

      Forfar & Masters, 1999

    • b)

      Hairs et al., 2002

    • c)

      Sheldon & Smith, 2004

    • d)

      O’Keefe et al. 2005

  • 6.

    The industry

    • a)

      CFO Forum 2004

    • b)

      Geneva Association, 2004

  • 7.

    Abbreviations**

  • 8.

    Glossary**

  • 9.

    References

** = to follow

2

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