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Actuaries and Accounting

The varied scope of the work of actuaries in insurance also extends to the balance sheet valuation of insurance liabilities in accordance with German accounting standards (the so-called HGB or "German Commercial Code") as well as international accounting standards in line with IAS/IFRS.

In retirement provision, too, the valuation of occupational pension liabilities for all vehicles is important, especially the calculation of actuarial reserves using national and international accounting principles and standards.

International Accounting

After over twenty years of preparation the International Accounting Standards Board (IASB) finally issued the new international Standard IFRS 17 Insurance Contracts on 17 May 2017. The DAV accompanied this project almost from the very beginning – especially in close cooperation with the International Actuarial Association (IAA), aiming to bring in the interests of the German Actuaries at an early stage of the

DAV's Accounting and Regulation Committee

The DAV's Accounting and Regulation Committee is a body that deals with all specialist issues concerning accounting and insurance supervision / regulation in an inter-disciplinary manner.

The Committee's duties include being actively involved in the drafting of accounting standards and rules in the field of insurance supervision law at both national and international level.

Reports on Findings

The following list provides an overview over the reports on findings published by the DAV's Accounting and Regulation Committee. For every report there is an abstract in English and the full version in German available.

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If you have any questions regarding the field of accounting please contact:

Birgit Kaiser
0221/912 554-210

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