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

The Geneva Papers (2005) 30, 108–113. doi:10.1057/palgrave.gpp.2510015

Insurance and International Financial Reporting Standards

New International Accounting Standards and Insurance

Gérard de La Martinièrea,b

  1. aComité Européen des Assurances, Chairman of CEA, 3 bis rue chaussée d'Antin, 75005 Paris, France
  2. bFédération Française des Sociétés d'Assurance (FFSA), Chairman of FFSA, 26, bd Haussman, 75311 Paris, Cedex 09, France. E-mail: gerard.delamartiniere@ffsa.fr
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Abstract

This paper focuses on the new international accounting standards and their impact on the insurance industry.

Keywords:

accounting, solvency, Europe, insurance, asset-liability management

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