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Amsterdam Business School - Amsterdam Executive Programme Actuarial Science (AEMAS) : Financial Accounting in Life Insurance
Deze training wordt verzorgd door Amsterdam Business School - Amsterdam Executive Programme Actuarial Science (AEMAS)


The primary goal of this course is to acquire a fundamental and critical understanding of financial accounting for a life insurer. The emphasis lays on the determination of the financial result of a life insurer over a certain period and the relation with the valuation of insurance liabilities and fixed cash-flow investments like bonds and loans.

With the knowledge acquired in this course the student has the ability to understand and critically judge the financial statement of a life insurer. Also, the student will be able to understand recent developments on the issue and actively participate in discussions about it.

Finally, the student will have sufficient skills to apply actuarial (valuation-) techniques to financial accounting issues and bring them into practice. This will be practiced by weekly cases to be solved by the student.


Basic actuarial techniques for life insurance will be recapitulated shortly with an emphasis on recursive methods for insurance liabilities as they are of great help in financial accounting for life insurance products.

A model of profit-sharing, based on a recursive formula, will be discussed.

Valuation methods of insurance liabilities and fixed cash-flow investments -like bonds and loans- will be studied. Valuation methods are important as they determine the distribution of the profit of an insurance contract over the lifetime of a policy.

Two valuation methods for liabilities will be distinguished that differ with respect to assumptions on interest and mortality: historical cost price valuation and valuation based on actual (“best estimate”) assumptions (market value). The first one (historical cost price) is the more traditional one in accounting, but recent accounting rules (IFRS 17) are based on market value. The consequences of both methods for financial accounting will be discussed and compared. The treatment of market value of insurance liabilities will be elementary though sufficient to understand the main consequences for financial accounting in life insurance. 

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