PwC has published numerous publications on a number of insurance topics.
All PwC Insurance Publications see on PwC Global web site.
|IASB-FASB Insurance Contracts Project
Insurers currently use a variety of different and largely inconsistent local approaches to measure the value of insurance contracts within their statutory financial statements which could make it difficult to compare companies and may fail to reflect the true economic value of insurance business, putting insurers at a considerable disadvantage when competing for capital.
The International Accounting Standards Board (IASB) is working alongside the US Financial Accounting Standards Board (FASB) to develop a harmonized IFRS for insurance contracts. You can also read more about FASB and IASB joint projects regarding US GAAP and IFRS convergence
|IFRS for insurance contracts: Progress to date
Insurers currently use a variety of different and largely inconsistent local approaches to measure the value of insurance contracts within their statutory financial statements. This diversity makes it difficult to compare companies and may fail to reflect the true economic value of insurance business, which can put insurers at a considerable disadvantage when competing for capital.
|New rules for insurance contracts - significant issue for all insurers (pdf 176 kB)
The new standard will fundamentally change the accounting for all insurers across the globe. Do you want to find out more information? Read this article published by PwC.
|To preview FATCA publications click here.
|IFRS and Czech GAAP - Similarities and Differences (pdf 376 kB)
A group of PwC consultants has prepared the new issue of the study comparing two accounting frameworks: The International Financial Reporting Standards (IFRS) and Czech Accounting Standards. The publication provides summary and analysis of similarities and differences between IFRS (as at June 2008) and Czech GAAP (as at 1 January 2009).
|18th Annual Global CEO Survey - Insurance
Insurance CEOs see more opportunities than they did three years ago, but also see more threats.
|Insurance 2020 – Turning change into opportunity (pdf 1,09 MB)
Explore what will drive change in the insurance industry and how it will impact your business, in PwC's new research and analysis.
|Top Insurance industry issues 2012: The impact of persistently low interest rates (pdf 1,45 MB)
Life insurers started feeling the effects of low interest rates on their sales, revenue, profitability, and company valuations in 2011, and the trend is expected to continue in 2012. Strategic options are available to help insurance companies manage through this period of decline.
|Top insurance industry issues 2012 (pdf 1,37 MB)
Top Insurance Industry Issues in 2012 addresses key issues for insurance companies including SSAP 101, regulatory compliance, Dodd-Frank, international expansion, risk and capital management, the low interest rate environment, policy administration, the impact of FATCA, and more.