ENHANCING PRIVATE EQUITY ACCOUNTING FRAMEWORKS IN INSURANCE COMPANIES

Authors

  • Najimva N. SamIES doctoral student

DOI:

https://doi.org/10.55640/

Keywords:

Private equity, Insurance accounting, Fair value measurement, Risk management, IFRS 17, Regulatory compliance

Abstract

This study aims to identify key deficiencies in current private equity accounting practices within insurance companies and propose enhanced frameworks that improve accuracy, transparency, and regulatory compliance while supporting strategic investment decisions.

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References

1.Anderson, J. M., & Martinez, C. R. (2022). Strategic asset allocation in insurance companies: The role of alternative investments. Journal of Insurance Economics, 45(3), 234-251.

2.Chen, L., & Rodriguez, M. A. (2021). IFRS 9 implementation challenges for insurance companies: Private equity and alternative investments. International Accounting Review, 38(4), 412-429.

3.Davies, P. K., & Kim, S. H. (2023). IFRS 17 implications for asset-liability management in insurance companies. Insurance Accounting Quarterly, 29(2), 78-95.

4.International Private Equity and Venture Capital Valuation Board. (2022). International Private Equity and Venture Capital Valuation Guidelines (December 2022 Edition). IPEV Board.

5.Lee, R. T., Williams, J. P., & Thompson, A. M. (2023). Valuation practices in private equity: A comparative analysis of insurance company approaches. Alternative Investment Research, 31(1), 156-174.

6.Thompson, B. C., Zhang, Y., & O'Connor, D. M. (2023). Regulatory capital requirements and private equity investment strategies in insurance companies. Risk Management Journal, 48(2), 89-107.

7.Williams, K. L., & Johnson, E. R. (2022). Fair value measurement challenges in private equity: Evidence from insurance company portfolios. Financial Reporting Standards Review, 19(3), 203-221.

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Published

2025-07-04

How to Cite

ENHANCING PRIVATE EQUITY ACCOUNTING FRAMEWORKS IN INSURANCE COMPANIES. (2025). Journal of Multidisciplinary Sciences and Innovations, 4(6), 53-56. https://doi.org/10.55640/

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