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Insurance and International Financial Reporting Standards

Author

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  • Lothar Meyer

    (CEO, ERGO Versicherungsgruppe AG, Victoriaplatz 2, D-40198 Düsseldorf, Germany.)

Abstract

The development of an international standard for the accounting of insurance contracts is a challenging project. The goal of this standard is to accomplish high transparency and decision usefulness for participants in the capital markets. The paper gives an overview on the actual development status of this accounting standard for insurance contracts. Beyond a description of the actual status, possible consequences and problems for the business model of insurance companies are elaborated. Furthermore, the article gives an outlook on phase II of the insurance project and outlines the possible relationship between IFRS and the Solvency II project. The Geneva Papers (2005) 30, 114–120. doi:10.1057/palgrave.gpp.2510012

Suggested Citation

  • Lothar Meyer, 2005. "Insurance and International Financial Reporting Standards," The Geneva Papers on Risk and Insurance - Issues and Practice, Palgrave Macmillan;The Geneva Association, vol. 30(1), pages 114-120, January.
    • Handle: RePEc:pal:gpprii:v:30:y:2005:i:1:p:114-120
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    Cited by:

    1. Martin Eling & Thomas Parnitzke, 2007. "Dynamic Financial Analysis: Classification, Conception, and Implementation," Risk Management and Insurance Review, American Risk and Insurance Association, vol. 10(1), pages 33-50, March.
    2. Thomas Post & Helmut Gründl & Lisa Schmidl & Mark S. Dorfman, 2007. "Implications of IFRS for the European Insurance Industry—Insights From Capital Market Theory," Risk Management and Insurance Review, American Risk and Insurance Association, vol. 10(2), pages 247-265, September.

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