publication . Report . 2017

Report on the Observance of Standards and Codes, Accounting and Auditing : Module B - Institutional Framework for Corporate Financial Reporting, B.4 Financial Sector - Insurance

World Bank;
Open Access English
  • Published: 01 Jan 2017
  • Publisher: World Bank, Washington, DC
  • Country: United States
The purpose of this report is to gain an understanding of the financial reporting requirements for insurance companies in a jurisdiction in addition to or instead of the requirements for commercial enterprises in general. Unless otherwise stated, the term insurance company refers to both insurance and reinsurance companies. There are also questions in relation to the monitoring and enforcement capacity of the local insurance supervisor in respect of financial reporting of insurance companies specifically. Questions are based on the internationally recognized insurance core principles issued by the International Association of Insurance Supervisors. The report is...
free text keywords: international accounting standards, accounting, auditing, international financial reporting standards, insurance, corporate governance, financial statements
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