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Draft for discussion at ICAEW IISC meeting, 20th June 2005 - page 49 / 51





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ASB (2004b), FRS27 Life Assurance (December) ASB (2004c) Memorandum of Understanding concerning FRS27 ‘Life Assurance’ http://www.frc.org.uk/images/uploaded/documents/ACF11DA.pdf ASC (1975), (Accounting Standards Committee), SSAP9: Stocks and Long-Term Contracts (May), (revised 1980, 1988). Barker, R. (2004), ‘Reporting Financial Performance’, Accounting Horizons, 18(2), June, pp. 157-172. Benston, G., Bromwich, M., Litan, R.E., and Wagenhofer, A. (2003), Following the Money: the Enron failure and the state of corporate disclosure, Washington, DC: AEI-Brookings Joint Center for Regulatory Studies. Christensen, J.A. & Demski, J.S. (2003), Accounting Theory: An Information Content Perspective, McGraw-Hill. CFO Forum (2004), European Embedded Value Principles and Basis for Conclusions http://www.cfoforum.nl/eev.html Dickenson, G. (2003), The Search for an International Accounting Standard for Insurance, Geneva Papers on Risk and Insurance: Issues and Practice, Special Issue, February 2003 = vol. 22:2, April 2003. FASB (1998) FAS133 Accounting for Derivative Instruments and Hedging Activities (June) FASB (1999), Preliminary Views: Reporting Financial Instruments and Certain Related Assets and Liabilities at Fair Value, December 14th. FASB (2000), Concepts Statement No.7: Using Cash Flow Information and Present Value in Accounting Measurements, February. FASB (2004), Proposed Statement of Financial Accounting Standards: Fair Value Measurements, June 23 Forfar, D.O. and Masters, N.B. (1999), ‘Developing an International Accounting Standard for Life Insurance Business’, presented to the Faculty of Actuaries, Edinburgh, 15th March 1999 (British Actuarial Journal, Vol 5, Part IV: 621- 698 [ISSN 1357-3217])

FSA (2001 and amended), Interim Prudential Sourcebook: Insurers (‘IPRU(INS)’) http://www.fsa.gov.uk/handbook/ipru_ins.pdf

FSA (2003a), CP167, With-profits governance, the role of actuaries in life insurers, and the certification of insurance returns (January): http://www.fsa.gov.uk/pubs/cp/167/index.html FSA (2003b), Policy Statement, With-profits governance and the role of actuaries in life insurers (June): http://www.fsa.gov.uk/pubs/policy/ps167.pdf FSA (2004a) Policy Statement 04/16 Integrated Prudential sourcebook for insurers (2nd July): http://www.fsa.gov.uk/pubs/policy/ps04_16.pdf FSA (2004b) Consultation paper: CP04/17, Implications of a changing accounting framework (October): http://www.fsa.gov.uk/pubs/cp/cp04_17.pdf FSA (2004c), FSA 2004/87: Integrated Prudential Sourcebook (Insurers and Other Amendments) Instrument 2004 (November 18): http://www.fsa.gov.uk/handbook/legal_instruments/2004/2004_87.pdf FSA (2004d), FSA Policy Statement PSO4/25: Amendments to switch on the Integrated Prudential sourcebook as it applies to insurers - Feedback to CP04/13 (November 2004) http://www.fsa.gov.uk/pubs/policy/ps04_25.pdf Geneva Association (2004), Impact of a Fair Value reporting System on Insurance Companies (authored by Dickinson,G. and Liedtke, P.M.), Geneva Papers on Risk and Insurance: Issues and Practice, Special Issue, June 2004 = vol. 29:3, pp.540-81.


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