This report reviews recent as well as planned changes to accounting and solvency regulations affecting insurers and …

This paper assesses current regulatory and accounting developments in the OECD area against their purported goals. It …-based valuation methods in business accounting is not entirely consistent with the parallel exercise undertaken by many pension … accounting rules and regulatory changes are driving plan design in some OECD countries such as Japan, the Netherlands and the …

This paper provides a stylised assessment of the impact of investment-relevant pension fund regulations and accounting … funding costs. The paper also shows that fairvalue accounting standards (with immediate recognition of actuarial gains and …

reinforcing steps in three areas: accounting, disclosure and risk management; the architecture of prudential regulation; and …

differences in perspective between accounting standard setters and prudential authorities. Building on previous work, we argue … could act as more of a focal point in the design of accounting standards, as greater consistency between sound risk … management practices and accounting standards can help to narrow the wedge between accounting and underlying economic valuations. …

regards micro information, significant differences in perspective between accounting standard setters and prudential … accounting standard setters and supervisory authorities is called for both in developing the final set of information and in …