Our Papers and Publications

IRI is an active participant and contributor to a number of industry and professional associations and periodicals. The list below catalogues the titles of presentations and articles prepared by IRI. Click on the relevant link to access more information on a specific item, or browse through this page to see details on all our presentations and articles.

Available Papers and Publications:

  1. »“Maximizing Reinsurance Recoveries (2002)”
  2. »“Reinsurance Matters (2003)”
  3. »“Reinsurance Matters (2004)”
  4. »“The Finite Controversy (2005)”
  5. »“Property Liability Reinsurance Auditing (2007)”
  6. »“Reinsurance Accounting #2001: Preparing for Codification (2000)”
  7. »“Property and Casualty Reinsurance Accounting Guidance: An Historical Perspective (2003)”
  8. “Accounting and Actuarial Issues: Recent and Pending Changes to Accounting Rules (2009)”
  9. “Reinsurance Process Leakage: Some Observations (2013)”
  10. “AICPA Professor-Practitioner Case Study (1999)”
  11. “Fundamentals of Automation and Controls for P/C Reinsurance (2019)”

“Maximizing Reinsurance Recoveries”

Presented at the Insurance Accounting and Systems Association (IASA) 2002 Conference
»View Presentation      ( »Download PDF  )

“Reinsurance Matters (2003)”

Presented at the IASA 2003 Conference
»View Presentation      ( »Download PDF  )
»View Supplemental Material Part 1      ( »Download PDF  )
»View Supplemental Material Part 2      ( »Download PDF  )

“Reinsurance Matters (2004)”

Presented at the IASA 2004 Conference
»View Presentation      ( »Download PDF  )

“The Finite Controversy”

Presented at the IASA 2005 Conference
»View Presentation      ( »Download PDF  )

“Property Liability Reinsurance Auditing”

Presented at the IASA 2007 Conference
»View Presentation      ( »Download PDF  )

“Reinsurance Accounting #2001: Preparing for Codification”

Published in the “Journal of Reinsurance” Fall 2000 edition
Abstract: Beginning with the year 2001, state regulators have mandated that insurance company financial statements adhere to a new set of codified accounting principles. This article provides an overview of the evolution of the property/casualty reinsurance aspects of those accounting principles.
»View Article      ( »Download PDF  )

“Property and Casualty Reinsurance Accounting Guidance: An Historical Perspective”

Published in the “Examiner” Spring 2003
Abstract: The recent accounting scandals involving Enron and WorldCom, among others, have heightened public awareness of financial abuses that seem to have flourished during the late 1990s bull market. In the insurance industry, the capability of reinsurance transactions to influence the financial statements of insurance enterprises has always led to significant interest among the accounting profession and the regulatory community based on the potential for such abuse. Accordingly, an expanding body of accounting guidance related to reinsurance has evolved to address this risk. In light of recent events, controversy concerning the application of accounting guidance for determining whether or not reinsurance agreements contain "risk transfer" has increased, since alternative accounting treatments that result from this analysis can significantly affect the financial statements of both parties to a reinsurance transaction.

The objective of this article is to provide an understandable overview of the development of the current property and casualty accounting guidance using a historical perspective, including a discussion of its more controversial elements.
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“Accounting and Actuarial Issues: Recent and Pending Changes to Accounting Rules”

Presented at the Association of Insurance and Reinsurance Runoff Companies (AIRROC) September 2009 Conference on "Coming Out of Recession"
»View Presentation      ( »Download PDF  )

“Reinsurance Process Leakage: Some Observations”

Published in the “Journal of Reinsurance” Fall 2013 Edition
Abstract: The article introduces the reader to the subject of reinsurance process leakage from the buyer’s perspective. Reinsurance process leakage constitutes any inadvertent and undetected overpayment of reinsurance premium or underpayment of reinsurance claims which is caused by weaknesses within the ceded reinsurance process (incorporating all of its manual and/or automated components). Evidence from real life case studies and techniques for addressing ceded reinsurance process risk are also discussed.
»View Article      ( »Download PDF  )

“AICPA Professor-Practitioner Case Study (1999)”

Presented at AICPA Accounting Educators Conference in 1999
»View Article      ( »Download PDF  )

“Fundamentals of Automation and Controls for P/C Reinsurance (2019)”

Presented at IASA 2019 Conference
»View Article      ( »Download PDF  )