International Financial Reporting for Insurers: IFRS and U.S. GAAP

Below you will find presentations from various sessions from the International Financial Reporting for Insurers: IFRS and U.S. GAAP symposium held on Sept. 7–9, 2009 in Hong Kong. Please note that some sessions have multiple presentations from different authors/presenters and that some presentations may not be available for certain sessions

• Session 1: Background on Financial Reporting (US GAAP–IFRS)
• William Horbatt, FSA, MAAA, MIAA
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• Session 2: Introduction to US GAAP (Basic Accounting/Expenses)
• Peter Duran, PhD, FSA, CERA, MAAA
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• Session 3: Traditional Life & Health Insurance Products–SFAS 60 &97 Limited Pay
• Thomas Herget, FSA, MAAA
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• Session 4: Universal Life–SFAS 97
• Simon Walpole, FIA, MA
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• Session 5: Participation Contracts–SOP 95–1
• Simon Walpole, FIA, MA
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• Session 6: Internal Replacements–SOP 05–1
• Peter Duran, PhD, FSA, CERA, MAAA
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• Session 7: Payout Annuities
• Michael Lockerman, FSA, MAAA
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• Session 8: Insurance Product Classification and Investment Contracts/SPDA's–SFAS 97 & IFRS4
• Michael Lockerman, FSA, MAAA
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• Session 9: Investment Accounting and Shadow Adjustments–SFAS 115
• Peter Duran, PhD, FSA, CERA, MAAA
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• Session 10: Reinsurance Accounting–SFAS 113
• William Horbatt, FSA, MAAA, MIAA
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• Session 11: Embedded Derivatives–SFAS 133
• Darryl Wagner, FSA, MAAA
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• Session 12: Fair Value–SFAS 157 & 159
• Darryl Wagner, FSA, MAAA
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• Session 13: Variable Products and Other Topics–SOP 03–1
• Michael Lockerman, FSA, MAAA
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• Session 14: Group Luncheon & Overview of Advanced Session To Follow
• Darryl Wagner, FSA, MAAA
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• Session 15: Risk Margins–Theoretical Basis
• William Horbatt, FSA, MAAA, MIAA
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• Session 16: Risk Margins–Survey of Global Practice
• Michael Lockerman, FSA, MAAA
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• Session 17: SOA Study–IFRS vs. US GAAP Comparison by Product
• Thomas Herget, FSA, MAAA
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• Session 18: IFRS–Phase II Current Status Insurance Contracts
• Thomas Herget, FSA, MAAA
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• Session 19: IFRS–Phase II Current Status Revenue Recognition
• Michael Lockerman, FSA, MAAA
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• Session 20: IFRS Impact: Advanced Topics–Embedded Derivatives, FAS 133, Reinsurance, etc.
• Michael Lockerman, FSA, MAAA
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• Session 21: Purchase Accounting–US GAAP
• Peter Duran, PhD, FSA, CERA, MAAA
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• Session 22: Purchase Accounting–IFRS
• Darryl Wagner, FSA, MAAA
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• Session 23: First Time Adoption of IFRS
• Jasper Kolsters
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• Session 24: IFRS Disclosure and Related Topics
• Yin Toa Lee
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• Session 25: Solvency II vs. IFRS
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