The Coming Revolution in Insurance Accounting

Sam Gutterman

North American Actuarial Journal · 2002 · 13 citations · 0 references

Concepts

Abstract

Abstract This paper briefly examines some trends that could affect future financial reporting for insurance companies and will explore some of the fundamental issues being discussed. Topics covered include: what needs to be fixed at the national and international level, the factors that contribute to the changes, evaluation of a new or enhanced financial reporting system, and the big issues in financial reporting of insurance.