Swedish life insurance model facing major challenges
1/2008
In May 2007, the International Accounting Standard Board (IASB) published its discussion paper on a revised International Financial Reporting Standard for insurance contracts. The suggested treatment of policyholder bonus in life insurance contracts may create major challenges to the special mutual model for life insurance in Sweden. This article will discuss these challenges in detail, and is based on the comment letter that the Swedish Society of Actuaries has sent to the IASB as response to the discussion paper.
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