International Measures of Profit for Life Assurance Companies

1 June 1999

journal article
Published by Cambridge University Press (CUP) in British Actuarial Journal

Vol. 5 (2) , 297-356
https://doi.org/10.1017/s1357321700000489

Abstract

This paper reviews some principles surrounding the reporting of realistic profits for life assurance companies and reports on the methods used in the United States of America and in Australia. Mention is also made of the valuation method adopted in South Africa.

Keywords

This publication has 3 references indexed in Scilit:

MEASURING THE PROFITABILITY OF UK PROPRIETARY LIFE INSURERS
The British Accounting Review, 1999
Planned Changes in Accounting Principles for UK Life Insurance Companies: A Preliminary Investigation of Stock Market Impact
Journal of Business Finance & Accounting, 1998
The development of life assurance accounting and regulation in the UK: reflections on recent proposals for accounting change
Accounting, Business & Financial History, 1994