Actuarial aspects of insurance accounting and solvency

Teacher(s)

Courtois Cindy;

Language

French

Prerequisites

LACTU2010 Actuariat des assurances dommages
LACTU2030 Actuariat de l'assurance-vie

Main themes

Insurance accounting. Introduction to European solvency standards (Solvency II) and their transposition in Belgium. Quantitative aspects and role of the actuary. Actuarial aspects of IFRS.

Content

• Particularities of the insurance sector and accounting implications.
• Introduction to European solvency standards (Solvency II) and their transposition in Belgium, quantitative aspects and role of the actuary
• Actuarial aspects of IFRS

Teaching methods

The course consists of theoretical lessons illustrated by practical cases, in which the student is required to participate.
Work at home, readings and student interventions are required to prepare the theoretical lessons.

Evaluation methods

The evaluation consists in a written exam in French for which the student may have at disposal all its paper support (slides, regulation, etc.). For the second session, the examination is in principle written. The lecturer may decide to organise an oral examination if the number of participants is limited.
The students also work per group on a project and the report counts for 25% of the final mark. If a student does not submit any report, a resit work will be proposed for the session of August.
The lecturer keeps the right to orally question the student on her/his exam and report.

Other information

In addition to the regulatory texts, the course is mainly based on the following books:

• Cerrada K., De Rongé Y., De Wolf M. (2016), Comptabilité et analyse des états financiers: principes, applications et exercices (2è édition), De Boeck.
• F. Couilbault, S. Couilbault-Di Tommasco, V. Huberty (2017), Les grands principes de l'assurance (13ème édition), L'argus de l'assurance
• E. Williot (2016), Les grands principes de la comptabilité d'assurance, L'argus de l'assurance
• P. Trainar, P. Thourot (2017), Gestion de l'entreprise d'assurance (2ème édition), Dunod

Online resources

Via the Moodle platform

Bibliography

Les transparents et documents fournis renvoient aux textes réglementaires et à la littérature spécialisée.

Teaching materials

• Matériel disponible en ligne

Faculty or entity

> LSBA