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  2. IFRS 4 - Wikipedia

    en.wikipedia.org/wiki/IFRS_4

    IFRS 4 is an International Financial Reporting Standard (IFRS) issued by the International Accounting Standards Board (IASB) providing guidance for the accounting of insurance contracts. The standard was issued in March 2004, and was amended in 2005 to clarify that the standard covers most financial guarantee contracts. [1]

  3. IFRS 17 - Wikipedia

    en.wikipedia.org/wiki/IFRS_17

    IFRS 17 is an International Financial Reporting Standard that was issued by the International Accounting Standards Board in May 2017. [1] [2] It will replace IFRS 4 on accounting for insurance contracts and has an effective date of 1 January 2023. [3] The original effective date was meant to be 1 January 2021. [2]

  4. Gross premiums written - Wikipedia

    en.wikipedia.org/wiki/Gross_premiums_written

    In the insurance industry, gross premiums written is the sum of both direct premiums written (see next paragraph) and assumed premiums written, before deducting ceded reinsurance. Direct premiums written represents the premiums on all policies the company's insurance subsidiaries have issued during the year.

  5. Financial reinsurance - Wikipedia

    en.wikipedia.org/wiki/Financial_reinsurance

    Financial reinsurance (or fin re) is a form of reinsurance which is focused more on capital management than on risk transfer. In the non-life insurance segment of the insurance industry this class of transactions is often referred to as finite reinsurance.

  6. Insurance - Wikipedia

    en.wikipedia.org/wiki/Insurance

    An entity which provides insurance is known as an insurer, insurance company, insurance carrier, or underwriter. A person or entity who buys insurance is known as a policyholder, while a person or entity covered under the policy is called an insured. The insurance transaction involves the policyholder assuming a guaranteed, known, and ...

  7. Financial accounting - Wikipedia

    en.wikipedia.org/wiki/Financial_accounting

    Financial accounting is a branch of accounting concerned with the ... insurance, stores etc. In cost accounting, classification is basically on the basis of functions ...

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