The important distinguishing characteristics of insurance contracts are quite relevant to much of the discussion regarding insurance standards for insurance contracts.

The preliminary views of the Steering Committee in its Insurance Issues Paper (the IASC Paper) indicate that there has been significant disagreement within the Steering Committee as to whether to reflect expected investment margins in estimates of future cash flows related to the valuation of...

Three elements mentioned in paragraphs 191 and 192 of the IASC Insurance Issues Paper (the IASC Paper) provide an appropriate framework to examine the issue of the determination of the proper period over which the liability of an insurance contract (this does not apply to the liability for...

Basic model, Measurement Approaches, Other major issues; Solvency II, Timing and other projects...

This Geneva Association “insurance reader on the credit crisis” has been put togetheras a reaction to the widespread demand for reliable information on and an intellectualappreciation of the insurance sector’s involvement in the credit crisis. Since the end of2007, The Geneva Association...