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Insurance accounting: a new era? ‐ Abstract of the London discussion

  • Kamran Foroughi

Abstract

This abstract relates to the following paper:

ForoughiK., BarnardC. R., BennettR.W., ClayD. K., ConwayE.L., CorfieldS.R., CoughlanA.J., HarrisonJ.S., HibbettG.J., KendixI.V., Lanari-BoisclairM., O’ BrienC.D. and StrakerJ.S.K.Insurance accounting: a new era? ‐ Abstract of the London discussionBritish Actuarial Journal, doi:10.1017/S1357321712000189

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1 Horton, J. & Macve, R. (1994). The Development of Life Assurance Accounting and Regulation in the UK: Reflections on Recent Proposals for Accounting Change. Accounting, Business and Financial History, Vol 4, No.2: 295320

2 Forfar, D.O. & Masters, N.B. (1999). Developing an International Accounting Standard for Life Insurance Business, presented to the Faculty of Actuaries, Edinburgh, 15 March 1999. British Actuarial Journal, Vol 5, Part IV: pp. 621698

3 The discussions around the amendments needed to the ASB's SORP that followed the 1994 EU Insurance Accounts Directive, the two-volume Issues Paper issued by IASC in 1999, and the lengthy Draft Statement of Principles (DSOP) taken over from IASC and issued by IASB during 2001.The DSOP was never adopted by the Board and is now no longer available on its website.

4 Horton, J., Macve, R., & Serafeim, G. (2007). An Experiment in ‘Fair Value’ Accounting? The State of the Art in Research and Thought Leadership on Accounting for Life Assurance in the UK and Continental Europe (London: Centre for Business Performance, ICAEW)

5 Bromwich, M., Macve, R. & Sunder, S. (2010). ‘Hicksian income in the conceptual framework’. Abacus, Vol. 46, No. 3: 348376

6 Horton, J. & Macve, R. (1996). The “Amortized Cost” Basis for Fixed-Interest Investments: A Note on Economic, Actuarial and Accounting Concepts of Value and Income, in I. Lapsley (ed.) Essays in Accounting Thought: A Tribute to W.T. Baxter (Edinburgh: ICAS), pp.127155.

7 Serafeim, G. (2011. Consequences and Institutional Determinants of Unregulated Corporate Financial Statements: Evidence from Embedded Value Reporting. Journal of Accounting Research, Vol. 49 (2) (May), pp. 529571

8 Horton, J., Macve, R. 7 Serafeim, G. (2011). “Deprival value” vs “Fair Value” measurement for contract liabilities in resolving the revenue recognition conundrum: towards a general solution. Accounting & Business Research (forthcoming)

9 Macve, R. (2010). The case for deprival value. In ‘Wanted: foundations of accounting measurement’, EAA Symposium, Tampere 2009. Abacus, 46(1): 111119

10 Goford, J. (1985). ‘The Control Cycle: Financial Control of a Life Assurance Company’, Journal of the Institute of Actuaries’ Students Society, 28: 99114

11 Horton, J., Macve, R. & Serafeim, G. (2011). “Deprival value” vs “Fair Value” measurement for contract liabilities in resolving the revenue recognition conundrum: towards a general solution. Accounting & Business Research (forthcoming)

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Insurance accounting: a new era? ‐ Abstract of the London discussion

  • Kamran Foroughi

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