GIM2000 - Accounting framework
This section provides guidance on the accounting standards that apply to general insurers, and on the format of accounts.
| GIM2010 | Accounting framework: background |
| GIM2020 | Insurance Accounts Directive |
| GIM2030 | Schedule 9A Companies Act 1985 |
| GIM2040 | Association of British Insurers (ABI): Statement of Recommended Practice (SORP) |
| GIM2050 | Association of British Insurers: Statements of Recommended Practice 1990, 1998, 2003 and 2005 |
| GIM2060 | International Accounting Standards (IAS) |
| GIM2070 | Interaction of International Accounting Standards and Schedule 9A Companies Act 85 |
| GIM2080 | General principles of insurance accounting |
| GIM2090 | Annual accounting: general |
| GIM2100 | Annual accounting: Unearned Premium Provision (UPP) |
| GIM2110 | Annual accounting: Unearned Premium Provision (UPP): example |
| GIM2120 | Annual accounting: deferred acquisition costs (DAC) |
| GIM2125 | Annual accounting: provision for costs of running-off insurance business |
| GIM2130 | Annual accounting: Unexpired Risks Provision (URP) |
| GIM2140 | Funded accounting: general and the transition to annual accounting |
| GIM2150 | Funded accounting: open and closed years |
| GIM2160 | Technical provisions |
| GIM2170 | Equalisation Reserves |
| GIM2180 | Discounting of provisions / reserves |
| GIM2190 | Investment income |
| GIM2200 | Example of annual accounting |
| GIM2210 | Example of funded accounting |
