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The Coming Revolution in Insurance Accounting

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  • Sam Gutterman

Abstract

This paper briefly examines some trends that could affect future financial reporting for insurance companies and will explore some of the fundamental issues being discussed. Topics covered include: what needs to be fixed at the national and international level, the factors that contribute to the changes, evaluation of a new or enhanced financial reporting system, and the big issues in financial reporting of insurance.

Suggested Citation

  • Sam Gutterman, 2002. "The Coming Revolution in Insurance Accounting," North American Actuarial Journal, Taylor & Francis Journals, vol. 6(1), pages 1-11.
    • Handle: RePEc:taf:uaajxx:v:6:y:2002:i:1:p:1-11
    DOI: 10.1080/10920277.2002.10596026
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    Cited by:

    1. Jill Bisco & Kathleen McCullough & Hugo Moises Montesinos Yufa & Eleanor Tice Sirmans, 2023. "The impact of monitor choice on insurer loss reserves," Risk Management and Insurance Review, American Risk and Insurance Association, vol. 26(1), pages 83-105, March.

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