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March 3, 2026
Le nouveau plan comptable de l'assurance -NPCA
GV
Gérard Valin
SKEMA Business School
Key Points
The new accounting plan aims to standardize practices in the insurance sector internationally.
It facilitates a better understanding of financial statements under the insurance domain.
The plan addresses challenges in accounting for insurance contracts and reserves.
Potential improvements in transparency and comparability for stakeholders are anticipated.
Abstract
International audience
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Gérard Valin (Fri,) studied this question.
synapsesocial.com/papers/69a760fac6e9836116a2e6fe
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Le nouveau plan comptable de l'assurance -NPCA | Synapse