A survey of 2005 IFRS insurance annual reports
Even though IFRS is still only at an interim stage for insurers, the latest changes have presented the most significant shake-up in financial reporting in the industry in recent times. Providing detailed analysis of the financial statements of
26 large insurance groups, covering different segments of the industry, this survey outlines how IFRS has affected the transparency, consistency and comparibility of disclosures relating to the insurance business.
This summary edition of the full report details the key findings of the survey. The first section looks at how companies have adopted IFRS for the first time and their comments on the implications of the move. The second focuses on accounting policies. The full version of the report also includes a third section which considers detailed disclosure requirements.
Copies of both the summary and the full report can be obtained by contacting
Alpa Patel.
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