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Training : Insurance Accounting

950 €

at 1.8 KM
House of Training Follow

• Training
• Accounting
• Career
• Conformity
• Finance

Program:

1_ Insurance Accounting

- The main principles of insurance.
- The classification of Insurance Operations.
- Reminders on general accounting principles.
- Specificity of insurance accounting.

2_ The specific regulatory framework for insurance

- The insurance code.
- The rules in force since January 1, 1995.
- Structure of the 1995 chart of accounts.
- The kinematics of accounting flows and their transcription in - Financial statements.

3_ Standards relating to the accounting of insurance companies' assets

- The concept of assets admitted to represent insurance commitments.

- Nomenclature and classification of assets.
valuation, accounting and presentation of financial instruments.

4_ Standards relating to Accounting for Transactions with third parties

- Operations carried out with Insured persons.
- Operations carried out with Agents.
- Operations carried out with Intermediaries.

5_ Standards relating to the recognition of insurance company liabilities

- The main principles for recording commitments vis-à-vis the insured Technical damage insurance provisions.

- Other technical provisions.

6_ Standards relating to the recognition of the income of insurance companies

- Recording of operations.
- The aggregates of the income statement.

7_ Accounting for co-insurance and reinsurance operations

- Co-insurance Accounting.
- Reinsurance accounting.

8_ Foreign currency transactions

- Single currency accounting.
- Multi-currency accounting.

9_ Accounting for off-balance sheet transactions

- Guarantees, sureties, and guarantees (received or given).
- Values received as collateral.
- Forward financial instruments.

10_ The accounting rules applicable to the consolidated accounts of insurance companies

- Reference texts.
- The principles of consolidation.

11_ Rules relating to the presentation of quarterly and annual financial information

- The quarterly file.
- The annual file.

Goals:

- Know the regulatory framework of Insurance Accounting.
- Know the accounting registration rules for insurance operations.