of the results is that the current trend in accounting regulation to eliminate accounting differences across insurance …’ earnings forecasts of U.S. insurance companies. During most of the sample period, April 1983 through September 2012, the … financial markets. The differences in the IERP across the insurance sub-industries remained substantial after the crisis …

foundation of accounting actuarial, which is characterized by up to date values and actuarial calculations. Actuarial accounting … is reflected best in insurance system. In the market economy, insurance system is on one hand a means of protecting the … subject of actuarial accounting is the measurement and recognition of assets and result of the change in time value of money …

introduction of the new standard IFRS 4 phase 2 is one that will certainly impact the way in which the (re)insurance business is … managed. Not only will this new standard impact insurance accounting schemes, but it will also impact the performance …Within the many changes and revolutions that the (re)insurance industry will face in the next few years, the …

Life and Health Insurance industry in Canada. …

insurance companies. Each accounting regulation – whether at national or supranational level – includes relatively thorough … is different from IFRS at the supranational level, which causes issues with reporting assets and liabilities of insurance … companies. By 2015, a new IFRS is expected to be issued, dealing with insurance reporting issues, including “fair value”. This …

, globally and locally. Nowadays, accounting has developed a new, specialized branch dedicated to insurance – actuarial … accounting. In Romania, this branch adopted the IAS/IFRS. …The appearance and evolution of insurance were strongly connected to the development of the society. Each evolutional …

This paper examines whether property-casualty insurance companies manage earnings to influence investor expectations at … the time of equity issuances. Our tests focus on the discretionary component of a material accounting accrual recognized … by property-casualty insurance companies, i.e., the reserve for policy claim losses. Required disclosures of revisions to …

We use stock return data to investigate the effects of the First Executive (FE) failure on other life insurance firms … customer responses. The announcement of an accounting charge for junk-bond losses by First Executive Corporation triggers …

Publicly traded financial firms within the European Union will be required to adhere to International Accounting … was previously mandated under national accounting standards. A number of European financial firms had previously subjected … accounts to U.S. GAAP (Generally Accepted Accounting Principles). Among national accounting systems, U.S. GAAP is considered to …