Changes to Accounting and Solvency Rules: The (Possible) Impact on Insurance and Pensions
Study
15-01-2016
This document, prepared by Policy Department A for the Economic and Monetary Affairs (ECON) Committee, briefly describes the general accounting and solvency framework, provides an overview of the accounting rules applicable to entities providing insurance and pensions, and presents recent changes to accounting and solvency rules and their potential effects on pension management, financing and provision.
Study
External author
Frank Chevalier, Maxime Renaudin and Erika Beng
About this document
Publication type
Policy area
Keyword
- accounting
- accounting
- accounting system
- BUSINESS AND COMPETITION
- civil law
- economic analysis
- economic conditions
- economic consequence
- economic recession
- ECONOMICS
- FINANCE
- financial legislation
- financial solvency
- free movement of capital
- impact study
- insurance
- insurance company
- LAW
- life assurance
- monetary crisis
- monetary relations
- national accounts
- pension scheme
- social protection
- SOCIAL QUESTIONS