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Insurance accounting: a new era? ‐ Abstract of the London discussion

Published online by Cambridge University Press:  25 January 2013

Abstract

This abstract relates to the following paper:

ForoughiK., BarnardC. R., BennettR.W., ClayD. K., ConwayE.L., CorfieldS.R., CoughlanA.J., HarrisonJ.S., HibbettG.J., KendixI.V., Lanari-BoisclairM., O’ BrienC.D. and StrakerJ.S.K.Insurance accounting: a new era? ‐ Abstract of the London discussionBritish Actuarial Journal, doi:10.1017/S1357321712000189

Type
Sessional meetings: papers and abstracts of discussions
Copyright
Copyright © Institute and Faculty of Actuaries 2013

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References

1 Horton, J. & Macve, R. (1994). The Development of Life Assurance Accounting and Regulation in the UK: Reflections on Recent Proposals for Accounting Change. Accounting, Business and Financial History, Vol 4, No.2: 295320CrossRefGoogle Scholar

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4 Horton, J., Macve, R., & Serafeim, G. (2007). An Experiment in ‘Fair Value’ Accounting? The State of the Art in Research and Thought Leadership on Accounting for Life Assurance in the UK and Continental Europe (London: Centre for Business Performance, ICAEW)Google Scholar

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8 Horton, J., Macve, R. 7 Serafeim, G. (2011). “Deprival value” vs “Fair Value” measurement for contract liabilities in resolving the revenue recognition conundrum: towards a general solution. Accounting & Business Research (forthcoming)Google Scholar

9 Macve, R. (2010). The case for deprival value. In ‘Wanted: foundations of accounting measurement’, EAA Symposium, Tampere 2009. Abacus, 46(1): 111119Google Scholar

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11 Horton, J., Macve, R. & Serafeim, G. (2011). “Deprival value” vs “Fair Value” measurement for contract liabilities in resolving the revenue recognition conundrum: towards a general solution. Accounting & Business Research (forthcoming)Google Scholar