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Chairperson’s Corner
Chairperson’s Corner Pandemic impact on continuing education. Financial Reporting Section and Community ... Douglas Van Dam The Financial Reporter, September 2021 Thank you for being a member of the Financial Reporting ...- Authors: Douglas Van Dam
- Date: Sep 2021
- Competency: Communication; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Actuarial Profession>Professional development; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Two New Bases, One Big Transformation— Thoughts on Concurrent Implementation of two Accounting Bases
Transformation— Thoughts on Concurrent Implementation of two Accounting Bases The article focuses on implementation ... Improvements. Many of the practical considerations are common to both implementations and will also be of interest ...- Authors: Aisling Metcalfe, Alexander Zaidlin, Gavin Stewart
- Date: Dec 2018
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Who Makes The Rules Principles?
Who Makes The Rules Principles? Feature article discussing the adoption of IFRS by most countries. Emphasis ... placed on the number of accounting and actuarial organizations that have a say in the development of the ...- Authors: Henry Siegel
- Date: Sep 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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December 2015 issue of The Financial Reporter
December 2015 issue of The Financial Reporter December 2015 issue of The Financial Reporter Financial ...- Authors: Michael Fruchter
- Date: Dec 2015
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
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IFRS 17: PAA and Related Disclosure Requirements
Chan and Edwin Kwok The Financial Reporter, June 2021 After a very long journey, the International Accounting ... IFRS 17 replaces IFRS 4 that was issued in 2004. The overall objective is to provide a more useful and ...- Date: Jun 2021
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; General Insurance (Property & Casualty)
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IAA Risk Adjustment Monograph
IAA Risk Adjustment Monograph Description of IAA Risk Adjustment Monograph. The purpose of the monograph ... assist actuaries with the some suggested technical methods in measuring a Risk Adjustment as required ...- Authors: Douglas Van Dam
- Date: Dec 2018
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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An International Financial Reporting Standards - IFRS - Phase II Discussion Paper Primer
Discussion Paper issued by the IASB in May 2007, contains the IASB’s preliminary views on the various recognition ... summarized the main proposals in the Paper and emphasizes those issues where the views of the IASB are ...- Authors: Mark Freedman, Tara J P Hansen
- Date: Dec 2007
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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IFRS 17 Corner
financial impacts, as well as a discussion of some of the run time issues that companies face. Accounting ... Standards, IFRS 17 By Bruce Rosner The Financial Reporter, September 2023 At the time this column is being written ...- Authors: Bruce Rosner
- Date: Sep 2023
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Modeling & Statistical Methods
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Financial Reporting Section News March 2012
Financial Reporting Section News March 2012 Financial Reporting Section March, 2012, newsletter. ... Standards=IFRS;National Association of Insurance Commissioners=NAIC;Risk adjustment;Securities and Exchange ...- Date: Mar 2012
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Projections of Investment-Related Discretionary Elements
Projections of Investment-Related Discretionary Elements This article lays conceptual foundations associated ... projecting investment-related discretionary elements of various life insurance and annuity products. It outlines ...- Authors: Kevin H Strobel , Allison Kathleen Clark
- Date: Sep 2019
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Modeling & Statistical Methods