IFRS

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  NAIC captives/SPVs discussion spotlights state solvency oversight, SAP

  By Elizabeth D. Festa  |  November 29, 2012

  The regulatory divide between those loyal to captives and those who mistrust their use as tools to avoid SAP has deepened.

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  Could International Regulation Kill Long-Term Products?

  By Makoto “Mack” Okubo  |  May 10, 2012

  The proposed International Financial Reporting Standards 4 (IFRS 4) and an inappropriately designed economic solvency regime would bring tremendous volatility to companies with long-term insurance business models.

• Insurance Accounting Proposals are "Flawed and Unworkable," Says Trade Group

  By Bill Coffin  |  October 10, 2011

  The current set of insurance accounting proposals now under consideration by international accounting standards setters are fatally flawed and unworkable, a representative of the North American insurance industry said.