Contributions from the 31st General Assembly of the Geneva Association, June 2004

The Geneva Papers (2005) 30, 101–107. doi:10.1057/palgrave.gpp.2510002

Insurance and International Financial Reporting Standards

Developments in International Financial Reporting Standards and Other Financial Reporting Issues

Jonathan Bloomera

aPrudential plc, UK. E-mail: DavidC.Martin@Prudential.co.uk

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Abstract

This paper addressess the impact of the implementation of the new international reporting standards on insurance companies.

Keywords:

financial reporting standards, IFRS 4, IASB, phase I and II

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