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The value of regulation is also championed by the experts

Less than half of firms using transitional measures to ease introduction of capital rules

BDO's Mark Spencer says firms can begin preparing now for change in accounting standard

Andreas Barckow praises insurers for efforts in communicating accounting changes

Rating agency Moody's analyses Q1 reports from four large variable annuity firms

Shareholders' equity halved, but a £13.6bn CSM and RA created

Moody's said the movement towards offshore business is a credit negative for life firms

Specialty re/insurer will only use GMM, rather than simplified PAA

There are circumstances in which the Premium Allocation Approach can be used for multi-year reinsurance contracts, as Milena Lacheta explains