Accounting for the insurance industry is a specialist area that requires expertise and an understanding of the sector. On this page you can access a range of articles, books and online resources providing quick links to practical guidance and background knowledge, including the Statement of Recommended Practice on Accounting for Insurance Business.
We have a separate guide to resources on IFRS 4: Insurance contracts.
Online articles
The library provides access to a range of articles in full text from leading business, finance and management journals.
You will need to be logged-in to the website to gain full access to the range of articles available online.
Statements of Recommended Practice
Full text sources for the SORP and associated guidance
ABI Statement of Recommended Practice on Accounting for Insurance Business (PDF 182kb/56 pages)
Full text of the SORP issued by the Association of British Insurers, as published on 20 December 2005 and amended on 21 December 2006.
Useful links
Publications
Insurance accounting: Mind the UK GAAP (PDF 226.29kb/15 pages)
Discussion paper produced by the UK Accounting Standards Board in January 2012 proposing options for the future of insurance accounting.
FSA Insurance Returns
Annual publication that provides a ‘practical guide and commentary on the completion of returns to the FSA by insurers under the Accounts and Statements Rules and other information to be reported to the FSA by insurers under the FSA Handbook of Rules and Guidance’.
Insurance Reporting Round-up: Survey of European Insurers' Reports
Twice-yearly publication from KPMG presenting the results of a survey of financial statements of major European insurance groups.
Mazars Insurance publications
The firm publishes a range of reports and newsletters on the insurance sector, including:
- Mazars' Insurance Broker Survey;
- Lloyd's Syndicate Accounting;
- Mazars' Insurance Tax Technical Update;
- Solvency II Update.
Articles and books in the Library collection
To find out how you can borrow books from the Library please see our guide to book loans.
You can obtain copies of articles or extracts of books and reports by post, fax or email through our document delivery service.
Can't find what you're looking for?
If you have any difficulty in finding the material you are looking for please contact the enquiry team by phone on +44 (0)20 7920 8620, by fax on +44 (0)20 7920 8621 or by email at library@icaew.com.
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