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





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O’Brien, C.D. (1994), ‘Profit, Capital and Value in a Proprietary Life Assurance Company’, Journal of the Institute of Actuaries, 121, pp.285-361 (revised and republished in Vanderhoof and Altman (eds.) (1998), pp.303-30). O'Keefe P.J.L. & Sharp A.C. (1999), ‘International Measures of Profit for Life Assurance Companies’, British Actuarial Journal, 5,2: 297-356. O’Keefe, P.J.L., Desai, A.J., Foroughi, K., Hibbett, G.J., Maxwell, A.F., Sharp, A.C., Taverner, N.H., Ward, M.B., & Willis, F.J.P. (2005), ‘Current Developments in Embedded Value Reporting’, British Actuarial Journal (forthcoming). Penman, S. (2000), Financial Statement Analysis and Security Valuation, McGraw- Hill. Penrose, The Right Honourable Lord (2004), Report of the Equitable Life Inquiry (March): http://www.hm- treasury.gov.uk/independent_reviews/penrose_report/indrev_pen_index.cfm Power, M.K. (1997), The Audit Society: Rituals of Verification, Oxford University Press. Salmon, I.L., and Fine, A.E.M. (1991), ‘Reflections on a Takeover of a United Kingdom Insurer: A Case Study’ The Journal of The Institute Of Actuaries, Vol. 118, Part I, No 469, June, pp.59-170. Sheldon, T.J and Smith, A.D. (2004), ‘Market Consistent Valuation of Life Assurance Business’, British Actuarial Journal, 10, III: 543-626. Shin, H.S. (ed.) (2004), Derivatives Accounting and Risk Management: Key Concepts and Impact of IAS39, London: Risk Books. Struyven, G., 1996, EU Accounting Harmonisation: an analysis of the development, shaping and impact of the Insurance Accounts Directive in the UK, France and Germany (PhD thesis: University of Wales, Aberystwyth—National Library of Wales doc. 84217). Vanderhoof, I.T and Altman, E.I. (eds.) (1998), The Fair Value of Insurance Liabilities, Dordrecht: Kluwer. Vieten (1996), Banking Regulation in Britain and Germany Compared: Capital Ratios, External Audit and Internal Control, PhD thesis, LSE. Whewell, R. (1990), ‘Accounting for Life Assurance: Truly Fair or Fairly True?’, Accountancy, February 1990, pp.82-87. Yardley, R (1995), Review of Horton, J. and Macve, R. (1995), Accounting Principles for Life Insurance: A True and Fair View?, in Accounting and Business Research, Vol.6 (16) No.1, pp. 83-85.

For further stages of this paper see http://accfin.lse.ac.uk/staff/macve/

© J.G. Horton and R.H. Macve, 2005


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