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  • FASB/IASB Financial Instruments Joint Project
    FASB/IASB Financial Instruments Joint Project Discusses a joint project between the FASB and IASB to update ... accounting standards for financial instruments. Asset valuation; 9260 12/1/2010 12:00:00 AM ...

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    • Authors: Leonard Reback
    • Date: Dec 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • IFRS 17: Reinsurance Contracts Held and Loss-recovery Component
    measurement (as noted in IFRS 17 paragraph 60 to 70A). Table 1 summarizes the June 2020 IFRS 17 Standard on the ... (RCH) under the general measurement model (GMM). Table 1 Summary of Profitable and Onerous Contracts Treatment ...

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    • Authors: Tze Ping Chng, Fung-Yee F Chan
    • Date: Feb 2021
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Reinsurance News
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Reinsurance>Financial reporting for reinsurance
  • The SOA Regulatory Web Resource: A Tool for Understanding Regulatory Change
    The SOA Regulatory Web Resource: A Tool for Understanding Regulatory Change This ... Principles-based approach=PBA;Principles-based reserves=PBR;Valuation actuary;Product development 6442476985 6/1/2017 ...

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    • Authors: Robert Leach
    • Date: Jun 2017
    • Competency: External Forces & Industry Knowledge; Professional Values
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Reserves - Annuities; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance
  • International Accounting Standards IAS on Top of Insurers’ Minds
    International Accounting Standards IAS on Top of Insurers’ Minds International Accounting ... for insurance companies Annuity reserves;Asset valuation;Derivatives;Discount rates=Interest rates;Economic ...

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    • Authors: Mark Freedman, Ludovic Antony, S Michael McLaughlin
    • Date: Feb 2004
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • IFRS 17: Introduction to Subledger System
    interpretation, actuarial valuation methodology, insurance contracts valuation, and the corresponding financial ... case is designed to test the individual business requirement or individual system component. For instance ...

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    • Date: May 2021
    • Competency: External Forces & Industry Knowledge; Results-Oriented Solutions
    • Publication Name: International News
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Introduction to Credit Risk Exposure of Life Insurers
    standards. It introduces the concept of and the valuation of credit risks, concerning life insurers. By ... standards. It introduces the concept of and the valuation of credit risks, concerning life insurers, both ...

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    • Authors: Jing Fritz
    • Date: Sep 2022
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Risk Management
    • Topics: Finance & Investments>Risk measurement - Finance & Investments; 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]
  • Chairperson's Corner: Section Priorities for 2016
    all having enacted versions of the Standard Valuation Law (SVL). This brings the number of jurisdictions ... percent of market premium required to make the Valuation Manual and PBR operational at Jan. 1, 2017. Under ...

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    • Authors: Leonard Mangini
    • Date: Jun 2016
    • Competency: External Forces & Industry Knowledge
    • 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
  • IFRS 17: Implications for Onerous Contracts
    onerous at initial recognition (if any) from the protable group of contracts. The IASB determined that the ... cannot be onerous [IFRS 17.68]. In- stead of protable or onerous contracts, IFRS 17 views them as the ...

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    • Authors: Hung Pan Cheung
    • Date: Dec 2019
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Mind The GAAP:U.S. GAAP for Asian Products andInsurance Companies
    balance sheet results. The asset and reserve valuation methodology, basis and formulae may have been ... 5 | INTERNATIONAL NEWS | AUGUST 2002 • Asset valuation concepts are likely to be more elaborate. Asset ...

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    • Authors: Donovan North
    • Date: Aug 2002
    • Competency: External Forces & Industry Knowledge; Professional Values
    • Publication Name: International News
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Life Insurance>Reserves - Life Insurance
  • Country Focus: Euroland
    SUB-PRINCIPLE 3A: CORRELATIONS (-LIKE) AggREgATION OF INDIvIDUAL RISKS. Each dimension of risk (e.g., mortality ... currency rates, etc.) must be modelled. These individual risk dimensions are, in the standard model, ...

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    • Authors: Matthew Clayton Modisett
    • Date: Dec 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: International News
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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