ACCOUNTING&FAIR VALUE ISSUES

Insurance-Finance-corporation

Accounting

& Fair Value Issues

Useful Reources on Accounting


& Fair Value Issues




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• Group of North American Insurance Enterprises (GNAIE)
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• CFO Forum
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• IAS Plus: Deloitte Touche Tohmatsu
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• European Commission - Internal Market - Accounting
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• Directives, Regulations and other official acts
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• Other Documents
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• Financial Accounting Standards Board (FASB)
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• Convergence with International Accounting Standards
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• NAIC - International Solvency & Accounting Working Group
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Information on International Insurance


Regulatory Reporting Standards

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• IAIS - Standards on disclosures
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• IAIS - Insurance Core Principles (See ICP20 Liabilities), October 2003
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• IAIS - Guidance paper on public disclosure, January 2002
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• IAIS - Summary of IAIS positions on the valuation of technical provisions, October 2007
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• IAIS - Discussion paper Quantifying and Assessing Insurance Liabilities, January 2003
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Information on Insurance Contract Project




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• International Accounting Standards Board (IASB)
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• IASB Insurance Contract Project (Phase II)
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• Summary of IASB Insurance Contracts (Phase I - IFRS4)
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• IAIS Comment Letters to IASB (including comments on Insurance Project, Insurance Issues Paper)
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• International Actuarial Association (IAA)
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• IAA: Committee on Insurance Accounting
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• IAA: Subcommittee on Actuarial Standards
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• The Group of North American Insurance Enterprises (GNAIE)
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• Principles for Life and Non-Life Companies
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• CFO ForumCFO Forum: Phase II Principles
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• CEA
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• CEA: Accounting
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• Life Insurance Association of Japan (LIAJ)
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• LIAJ: Public Statements on International Accounting Standards
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• Geneva Association Accountancy Task Force Report
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• Barnert Global, ltd. (Various comments on IASB ED5 are posted.)
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Information on Financial Instruments


and Other Related Project




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• International Accounting Standards Board (IASB)
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• IASB Financial Instruments ProjectIASB Fair Value Measurement Project
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• IASB Liabilities ProjectIASB Financial Statement Presentation Project
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• IAIS Comment Letters to IASB (including comments on IAS 32/39 and JWG)
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• Basel Committee review of international accounting standards, April 2000, Basel Committee on Banking Supervision
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Big 4 Links




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• Price Waterhouse Coopers
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• Deloitte Touche Tohmatsu
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• Ernst & Young
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• KPMG
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Accounting-related Organizations




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• International Accounting Standards Board (IASB) : International
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• International Federation of Accountants (IFAC) : International
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• International Auditing and Assurance Standards Board (IAASB) : International
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• International Forum on Accountancy Development (IFAD) : International
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• International Valuation Standards Committee (IVSC) : International
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• The Confederation of Asian and Pacific Accountants : Asia-Pacific Region
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• Australian Accounting Research Foundation (AARF) and Australian Accounting Standards Board (AASB) : Australia
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• Australian Society of CPAS (ASCPA) : Australia
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• Der Kammer der Wirtschaftstreuhander: Austria
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• L'institut des Experts-Comptables et des conseils fiscaux (IEC) et de l'Institut des Reviseurs d'entreprises (IRE): Belgium
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• The Accounting Standards Board : Canada
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• The Canadian Institute of Chartered Accountants (CICA) : Canada
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• Canadian Insurance Accountants Association (CIAA) : Canada
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• Foreningen af Registrerede Revisorer (FRR): Denmark
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• Foreningen af Statsautoriserede Revisorer (FSR): Denmark
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• Accounting Regulatory Committee (ARC): Europe
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• Federation des Experts Comptables Europeens (FEE): Europe
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• The European Financial Reporting Advisory Group (EFRAG): Europe
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• Compagnie Nationale des Commissaires aux Comptes (CNCC): France
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• Conseil Superieur de l'Ordre des Experts-Comptables (CSOEC): France
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• Institut der Wirtschaftsprufer (IDW): Germany
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• Hong Kong Society of Accountants (HKSA): Hong Kong
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• Financial Accounting Standards Foundation (FASF) - Accounting Standards Board (ASB) : Japan
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• The Japanese Insutitute of Certified Public Accountants (JICPA): Japan
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• Corporation Finance Research Institute (COFRI, in Japanese): Japan
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• Nederlands Instituut van Registeraccountants (NIVRA): Netherlands
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• Institute of Chartered Accountants of New Zealand (ICANZ) : New Zealand
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• Den norske Revisorforening (NRRF): Norway
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• Oedem dos Revisores Oficiais de Contas (OROC): Portugal
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• Institute of Certified Public Accountants of Singapore's (ICPAS) : Singapore
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• The South African Institute of Chartered Accountants (SAICA ): South Africa
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• Institute of Commercial and Financial Accountants of South Africa (CFA ): South Africa
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• Instituto de Auditores-Censores Jurados de Cuentas de Espana (IACJCE ): Spain
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• Foreningen Auktoriserade Revisorer (FAR): Sweden
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• The Accounting Standard Board (ASB) : United Kingdom
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• Financial Reporting Council (FRC) : United Kingdom
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• The Financial Reporting Review Panel (FRRP) : United Kingdom
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• Auditing Practices Board (APB) : United Kingdom
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• Financial Accounting Standard Board (FASB) : United States
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• FASB Exposure Drafts
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• American Institue of Certified Public Accountants (AICPA) : United States
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• Accounting Standards Team
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• AdSEC Exposure Draft
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• Institute of Management Accountants (IMA) : United States
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• American Accounting Association (AAA) : United States
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• The Institute of Internal Auditors (IIA) : United States
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• Insurance Accounting & Systems Association (IASA) : United States
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