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Author:
IFRS Working Party
Source:
Sessional research discussion paper

Insurance accounting: a new era?

Insurance accounting has for many years proved a challenging topic for standard setters, preparers and users, often described as a 'black box'.  Will recent developments, in particular the July 2010 Insurance Contracts Exposure Draft, hearald a new ... read more >>

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Author:
C.A. Cowling, R. Frankland, R.T.G. Hails, M.H.D. Kemp, R.L. Loseby, J.B. Orr and A.D. Smith
Source:
Sessional research paper

Developing a framework for the use of discount rates in actuarial work

The Management Board of the UK Actuarial Profession is undertaking a thought leadership cross-practice research project on the use of discount rates by UK actuaries.  The timing for this research is particularly appropriate as there is a convergence ... read more >>