This session will provide an introduction to the various discount rate methodologies and accompanying case studies described within the monograph. Although the IAA monograph's focus is setting discount rates for financial reporting, citing examples from different countries, it has the potential to inform the practice of actuaries in other roles, too. At the conclusion of the session, attendees will have a greater appreciation of the challenges of setting discount rate assumptions in current economic climate and challenges faced by actuaries in other areas of practice and countries.

Slides from a session at the seminar: International Financial Reporting for Insurers: IFRS and U.S. GAAP held on August 31-Sept. 1 2010 in Hong Kong Discussion comparing IFRS and Solvency II standards of financial reporting: Purposes, scope, and technique. Presentation on IFRS Phase 2 for Insurance vs. Solvency II. Topics include purpose, promulgator, applicability, measurement objective, cash flows, discount rate, risk margins, residual margins, options and guarantees, asset accounting mismatches, unbundling, acquisition costs, changes in estimates, presentation and transition.

Slides from a session at the International Financial Reporting for Insurers Seminar, held August 29-31, 2011, in Hong Kong. Discussion on differences between solvency II and IFRS.

Presentation at SOA Annual Meeting October 2009. Provides an up-to-date overview of the latest developments in the areas of general purpose accounting, Solvency II and the NAIC’s Solvency Modernization efforts: IFRS standards, key drivers, Financial Stability Board, ACLI solvency policy development

Presentation at SOA Annual Meeting October 2009. Provides an up-to-date overview of the latest developments in the areas of general purpose accounting, Solvency II and the NAIC’s Solvency Modernization efforts: IFRS standards, key drivers, Financial Stability Board, ACLI solvency policy development

Slides from a session at the seminar: International Financial Reporting for Insurers, held August 29-31, 2011, in Hong Kong. Outline of different methods of Actuarial Valuation of insurance company assets and liabilities

This presentation reviews global solvency issues and concerns and their impact on asset portfolio management. An overview of future solvency regimes is provided - included are the US NAIC Solvency Modernization Initiative, the European Solvency II, and the Canadian ODFI Vision. From the Investment Symposium, Session E3, March 2012.

Panelists will discuss the provisions of the standard for insurance accounting, FASB versus IASB developments, the practical implications of IFRS on insurance products commonly offered in terms of implementation, and expected resolution of key issues. Participants in this session will obtain an understanding of the provisions of the standard on insurance accounting and its potential implications to insurance companies and the products they offer.

This scorecard informs section members about research projects in progress and recently completed that are sponsored or co-sponsored by the section.

A presentation on Transition at the IFRS Hong Kong 2012 program.