FRS 27: Life assurance
Find links to the accounting standard, technical summaries, useful guides and other resources on FRS 27 collated by ICAEW Library & Information Service.
The accounting standard FRS 27 set out the requirements for all reporting entities with life assurance and reinsurance businesses. It was issued by the Accounting Standards Board in December 2004.
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There is no free consolidated version of FRS 27 available online.
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Unconsolidated standard as first issued
Financial Reporting Standard 27: Life Assurance
This is the full text of the original standard as issued by the Accounting Standards Board in December 2004.
Summary published by the Financial Reporting Council.
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Guides and publications
Report to HM Treasury: Financial Reporting for Life Assurance
Report from the ASB, published in June 2005.
Memorandum of Understanding FRS 27 Life Assurance
Memorandum of Understanding between the ASB and the Association of British Insurers.
Articles are available to logged-in ICAEW members, ACA students and other entitled users.
Articles and books in the Library collection
- View a list of articles and books in our collection on FRS 27 and life insurance companies accounting
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