1. Braverman, Marie/Gutterman, Sam (2003): Revolution in reporting — Insurance analysts’ perspectives on developments in IFRS, America’s Insurance Digest, ed. by PricewaterhouseCoopers, September.
2. Hasenburg, Christof/Drinhausen, Andrea (2005): IFRS 4 Versicherungsverträge, in: Der Konzern, 3. Jg.,S. 642–650.
3. International Accounting Standards Board (Ed.) (2001/2002): Draft Statement of Principles (on insurance accounting), London (published on the internet).
4. International Accounting Standards Board (Ed.) (2003): Exposure Draft 5, Insurance Contracts, London.
5. International Accounting Standards Board (Ed.) (2004): International Financial Reporting Standard 4, Insurance Contracts, London.