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Insurance Working Group

 

The IASB has established a working group to help it analyse accounting issues relating to insurance contracts. The group brings together a wide range of interests and includes senior financial executives who are involved in financial reporting. Details of the members and observers are given below.

Members:

  • Phil Arthur Partner Ernst & Young - Canada
  • Norbert Barth Associate Director, Senior Analyst - Equity Research, DZ Bank AG - Germany
  • Albert Benchimol Chief Financial Officer, PartnerRe Ltd - Bermuda
  • Steven Bensinger Chief Financial Officer, American International Group, Inc - United States
  • Richard Carbone Chief Financial Officer, Prudential Financial - United States
  • Tony Coleman , Director, Lonergan Edwards & Associates - Australia
  • Andrew Crean Managing Director, Citigroup Investment Research - UK
  • Denis Duverne Chief Financial Officer, Axa - France
  • Frank Ellenbuerger Global Head of Insurance, KPMG - Germany
  • Sam Gutterman Chair of Insurance Accounting Committee, International Actuarial Association - International/ United States
  • Toshiyuki Hanazawa General Manager – Accounting Department, Sompo Japan Insurance - Japan
  • Rob Jones Managing Director, Standard & Poors - United Kingdom
  • Maurizio Lualdi Senior Associate – Insurance Sector, Capital Research Global Investors - UK
  • Patrick O’Sullivan Chief Growth Officer, Zurich Financial Services - Switzerland
  • Andrew Palmer Group Director (Finance), Legal & General - UK
  • Hitesh Patel Finance Director, Lucida Plc - United Kingdom
  • Helmut Perlet Chief Financial Officer, Allianz - Germany
  • Peter Rubenovitch Chief Financial Officer, Manulife Financial - Canada
  • Jörg Schneider Chief Financial Officer, Munich Re - Germany
  • Joseph Streppel Chief Financial Officer, Aegon - The Netherlands
  • Mark Swallow Chief Accounting Officer, Swiss Re – Switzerland
  • Yasunori Tanimoto General Manager- Planning & Research Department, Nippon Life Insurance – Japan
  • David A. Wheat Executive Vice President & Chief Financial Officer, ING Americas – United States
  • William Wilt Executive Director – Equity Research, Morgan Stanley - United States
  • Alan Zimmerman US Director of Research, Fox-Pitt, Kelton - United States

Observers

  • Basel Committee on Banking Supervision
  • International Organization of Securities Commissions (IOSCO)
  • International Association of Insurance Supervisors (IAIS)
  • European Financial Reporting Advisory Group (EFRAG)

Also participating

  • Staff of the US Financial Accounting Standards Board
  • Staff of the Australian Accounting Standards Board

Former Members

Raffaele Agrusti (Generali, Italy) resigned October 2004

Howard Smith (American International Group, USA) resigned April 2005

Mr Yoshikazu Takeda (Nippon Life Insurance Company – New York Office) resigned September 2005

Marc Meiches (GE Insurance Solutions, USA) resigned June 2006

Jerry de St Paer (AIG, USA) resigned October 2007

Hiroyuki Yamaguchi (Sompo Japan Insurance, Japan) resigned January 2008

Philip Broadley (Prudential, UK) resigned January 2008

Masaaki Yoshimura (Sumitomo Life Insurance Company, Japan) resigned March 2008