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Accounting, Business & Financial History Volume 4, 1994 - Issue 2
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Original Articles

The development of life assurance accounting and regulation in the UK: reflections on recent proposals for accounting change

Joanne Horton
&
Richard Macve
Pages 295-320 | Published online: 28 Jul 2006

Citations (14)

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Read on this site (3)

Sudipta Basu & Martin F. Grace. (2022) Insurance: in or out of the ‘too difficult’ box?. Accounting and Business Research 52:5, pages 510-535.
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Liz McFall. (2010) PRAGMATICS AND POLITICS. Journal of Cultural Economy 3:2, pages 205-223.
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Magnus Lindmark, Lars-Fredrik Andersson & Mike Adams. (2006) The Evolution and Development of the Swedish Insurance Market. Accounting, Business & Financial History 16:3, pages 341-370.
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Articles from other publishers (11)

R.H. Macve. (2015) Fair value vs conservatism? Aspects of the history of accounting, auditing, business and finance from ancient Mesopotamia to modern China. The British Accounting Review 47:2, pages 124-141.
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Kamran Foroughi. (2013) Insurance accounting: a new era? ‐ Abstract of the London discussion. British Actuarial Journal 17:3, pages 616-644.
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GEORGE SERAFEIM. (2011) Consequences and Institutional Determinants of Unregulated Corporate Financial Statements: Evidence from Embedded Value Reporting. Journal of Accounting Research 49:2, pages 529-571.
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David GwilliamRichard Macve & Geoffrey Meeks. (2016) Principals and agents in crisis: reforms of accounting and audit at Lloyd’s, 1982-1986. Accounting History 5:2, pages 61-92.
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Richard Macve. (1999) CAPITAL AND FINANCIAL ACCOUNTING: A COMMENTARY ON BRYER'S “A MARXIST CRITIQUE OF THE FASB'S CONCEPTUAL FRAMEWORK”1. Critical Perspectives on Accounting 10:5, pages 591-613.
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P. J. L. O'Keeffe & A. C. Sharp. (2011) International Measures of Profit for Life Assurance Companies. British Actuarial Journal 5:2, pages 297-356.
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Joanne Horton, Richard H. Macve & George Serafeim. (2007) Market Consistent Embedded Values as 'Fair Value' Measurements for Life Insurance Accounting: A Step Too Far With Finance Theory?. SSRN Electronic Journal.
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Joanne Horton. (2006) The Value Relevance of 'Realistic Reporting': Evidence from UK Life Insurers. SSRN Electronic Journal.
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Martin F. Grace & Sudipta Basu. (2022) Insurance: In or Out of the “Too Difficult” Box?. SSRN Electronic Journal.
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Caterina Lepore, Misa Tanaka, David Humphry & Kallol Sen. (2018) An Elusive Panacea? The Impact of the Regulatory Valuation Regime on Insurers' Investment Behaviour. SSRN Electronic Journal.
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Richard H. Macve. (2013) Fair Value vs Conservatism? Aspects of the History of Accounting, Auditing, Business and Finance from Ancient Mesopotamia to Modern China. SSRN Electronic Journal.
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